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HAVILL v. GURLEY

No. 79-362/T2-15.

382 So.2d 109 (1980)

Edward E. HAVILL, As Property Appraiser of Lake County, et al., Appellant, v. W.M. GURLEY, d/b/a Williams Distributing Co., Appellee.

District Court of Appeal of Florida, Fifth District.

March 26, 1980.

Attorney(s) appearing for the Case

Gaylord A. Wood, Jr., Fort Lauderdale, for appellant.

P.B. Howell, Jr., of Howell & Taylor, P.A., Leesburg, for appellee.

PER CURIAM.

The Lake County Property Appraiser appeals from a final judgment in favor of the plaintiff taxpayer who brought an action to contest the assessment for ad valorem tangible personal property and inventory taxes for the years 1977 and 1978.

The plaintiff/appellee, W.M. Gurley d/b/a Williams Distributing Co., hereinafter referred to as "taxpayer", is a wholesaler of petroleum product with his primary place of business in Memphis, Tennessee. He maintains...

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