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STATE DEPT. OF REVENUE v. ADKINSON

No. AF-480.

409 So.2d 53 (1982)

STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. Hubert ADKINSON, As Walton County Property Appraiser, and Walton County, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied February 23, 1982.

Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., E. Wilson Crump, II, Asst. Atty. Gen., Tallahassee, for appellant/State of Florida.

J. Terrell Williams, Tallahassee, for appellant/Dept. of Revenue.

George Ralph Miller, DeFuniak Springs, for appellee.

PER CURIAM.

The Department of Revenue appeals from a final order confirming the provisional taxes levied against the 1980 Walton County Interim Property Assessment Roll as the final ad valorem taxes in Walton County for the tax year 1980. We reverse.

The parties are in substantial agreement as to the facts. The Department of Revenue (hereinafter, Department or appellant) disapproved Walton County's preliminary 1980 assessment roll on the grounds that the level...

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