UNITED TELEPHONE CO. FLA. v. COLDING

No. 81-872.

408 So.2d 594 (1981)

UNITED TELEPHONE COMPANY OF FLORIDA, Appellant, v. Sam J. COLDING, As Property Appraiser of Collier County, Florida, and Harry L. Coe, Jr., As Executive Director of the Department of Revenue, State of Florida, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied January 12, 1982.


Attorney(s) appearing for the Case

Brooks P. Hoyt of Holland & Knight, Tampa, for appellant.

Archie M. Odom, Punta Gorda, for appellee Colding.

Joseph C. Mellichamp, III, Asst. Atty. Gen., Tallahassee, for appellee Dept. of Revenue.


CAMPBELL, Judge.

This appeal is taken from a final judgment rendered against appellant United Telephone Company of Florida, in its action for declaratory judgment which sought to have declared invalid an attempted assessment of additional tangible personal property taxes. We reverse.

Appellant filed tangible personal property tax returns with the property appraiser of Collier County, Florida, for 1975 and 1976. Each return reflected a total net operating personal...

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