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STATE, DEPT. OF REVENUE v. JOHNSTON

No. 81-952.

422 So.2d 935 (1982)

STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. Suzanne JOHNSTON, As Flagler County Property Appraiser, and Flagler County, Appellees.

District Court of Appeal of Florida, Fifth District.

Rehearing Denied December 7, 1982.

Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., Linda C. Procta, and E. Wilson Crump, II, Asst. Attys. Gen., Tallahassee, for appellant.

Ronald E. Clark, Palatka, for appellee, Suzanne Johnston.

Noah C. McKinnon, Jr., Daytona Beach, for appellee, Flagler County.

SHARP, Judge.

The Department of Revenue appeals from an order confirming as final the taxes levied in Flagler County against an interim assessment for the 1980 tax year. Pursuant to section 193.1145(8)(d), Florida Statutes (Supp. 1980), of the Trim Bill, the order was based on a finding by the trial court that the implementation and administration of a reconciliation between the interim and final tax rolls was "not in the...

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