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ST. JOE PAPER CO. v. ADKINSON

No. LL-134.

400 So.2d 983 (1981)

ST. JOE PAPER COMPANY, Appellant, v. Hubert R. ADKINSON, Property Appraiser of Walton County, Florida; Jack Little, Tax Collector of Walton County, Florida; Bob Anderson, Lawton Mathews, Hughie Infinger, Milford Bass and Johnnie Moore, As Members of the Board of Tax Adjustment of Walton County, Florida; and J. Ed Straughn, Director, Department of Revenue, State of Florida, Appellees.

District Court of Appeal of Florida, First District.

On Motion for Clarification July 1, 1981.

Attorney(s) appearing for the Case

Fred H. Kent, Jr., of Kent, Watts, Durden, Kent & Mickler, for appellant.

Jim Smith, Atty. Gen., Joseph C. Mellichamp, III, Asst. Atty. Gen., for appellee Department of Revenue.

George R. Miller, DeFuniak Springs, for appellees Tax Collector and Property Appraisal Adjustment Board.

McCORD, Judge.

This is an appeal and cross-appeal from a final judgment which denied agricultural classification to certain properties owned by St. Joe Paper Company (St. Joe), appellant, and adjudicating the nonagricultural values placed on the land. We affirm in part and reverse in part.

The appeal arose out of three actions filed in the trial court by St. Joe against appellees. The complaints in the three suits are almost identical and involve basically...

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