ST. JOE PAPER CO. v. JAMES

No. AB-279.

429 So.2d 705 (1983)

ST. JOE PAPER COMPANY and St. Joseph Land and Development Company, Appellants, v. John JAMES, Jr., Property Appraiser of Franklin County, Florida; Betty W. Sangaree, Tax Collector of Franklin County, Florida; Shaun S. Donahoe, Jack Zingarelli, Ikie Wade, Cecil Varnes and David Ard, As Members of the Property Appraisal Adjustment Board of Franklin County, Florida; and Randy Miller, Director, Department of Revenue, State of Florida, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied April 15, 1983.


Attorney(s) appearing for the Case

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

Alfred O. Shuler, of Shuler & Shuler, Apalachicola, Jim Smith, Atty. Gen., Joseph C. Mellichamp, Asst. Atty. Gen., and W.R. Phillips, Carrabelle, for appellees.


BOOTH, Judge.

This cause is before us on appeal from the judgment of the Circuit Court for Franklin County upholding ad valorem tax assessments for the years 1978 and 1979 on timberlands owned by appellants. The lands in question are classified as agricultural under Section 193.461, Florida Statutes, and were appraised by appellees using the income approach (capitalization of net earnings to land) recommended by the Agricultural Guidelines of the Department of...

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