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UNDERHILL v. EDWARDS

No. 80-227.

400 So.2d 129 (1981)

William Amory UNDERHILL, James E. Pollard, Claude E. Varn, John E. Johns, Tom S. Gilchrist, Jr., Dr. William W. Schildecker, William G. Keebler, Carl Ward and Frank A. Ford, As and Constituting the Trustees under the Last Will and Testament of Bert Fish, Deceased, Known As "Bert Fish Testamentary Trust," Appellants, v. Dave EDWARDS, As Tax Collector of Volusia County, Florida, and As the Director of the Department of Finance of the County of Volusia, Florida, and John W. Turner, As Property Appraiser of Volusia County, Florida, and As Director of the Department of Assessments of the County of Volusia, Florida, Appellees.

District Court of Appeal of Florida, Fifth District.

June 17, 1981.

Attorney(s) appearing for the Case

John R. Godbee, Jr., of Coble, McKinnon, Rothert, Bohner, Barkin & Godbee, P.A., Daytona Beach, for appellants.

William M. Barr of Raymond, Wilson, Conway, Barr, Burrows & Jester, Daytona Beach, for appellees.

ORFINGER, Judge.

Appellants (trustees of a private, not-for-profit hospital,) question the correctness of the trial court's conclusion that a portion of the otherwise exempt hospital building could be properly assessed and placed on the tax rolls. By cross appeal, the property appraiser questions the propriety of the trial court's conclusion that a back assessment of the property in question was void because in the tax year...

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