FLORIDA DEPT. OF REVENUE v. FORD

No. 81-147.

417 So.2d 1109 (1982)

FLORIDA DEPARTMENT OF REVENUE, Appellant, v. Frank A. FORD, Etc., et al., Appellees/Cross-Appellants, and John W. Turner, As Property Appraiser of Volusia County Florida, etc., et al., Appellees.

District Court of Appeal of Florida, Fifth District.

August 11, 1982.


Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and Joseph C. Mellichamp, III, Asst. Atty. Gen., Tallahassee, for appellant.

Harlan Tuck of Giles, Hedrick & Robinson, Orlando, for appellees/cross-appellants.

Edwin P.B. Sanders of Landis, Graham, French, Husfeld, Sherman & Ford, P.A., DeLand, for appellees/cross-appellants Rudman Resources, Inc. and R.J. Fuller.

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


COWART, Judge.

This case involves the constitutionality of section 193.481, Florida Statutes (1982), which imposes ad valorem taxes on several subsurface mineral rights, and problems relating to the uniform assessment and valuation of such rights within a multi-county taxing district.

Appellees/cross-appellants all own severed subsurface mineral rights to land in Volusia County.1 These rights were valued and assessed separately...

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