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MANASOTA BURIAL PARKS, INC. v. PERKINS

Nos. 83-897, 83-990.

440 So.2d 479 (1983)

MANASOTA BURIAL PARKS, INC., Appellant, v. Frank PERKINS, As Property Appraiser of Manatee County, Florida, and Sam Cornwell, As Tax Collector of Manatee County, Florida, Appellees, and MANASOTA MEMORIAL PARK, INC., Appellant, v. Frank PERKINS, as Property Appraiser of Manatee County, Florida, and Sam Cornwell, As Tax Collector of Manatee County, Florida, Appellees.

District Court of Appeal of Florida, Second District.

November 4, 1983.

Attorney(s) appearing for the Case

Thomas M. Gallen of Miller, Gallen, Kaklis & Venable, Bradenton, for appellants.

Donald B. Hadsock, Bradenton, for appellee Frank Perkins.

Richard H. Bailey of Harllee, Porges, Bailey & Durkin, Bradenton, for appellee Sam Cornwell.

BOARDMAN, Judge.

In this consolidated appeal, appellants Manasota Burial Parks, Inc. and Manasota Memorial Park, Inc. appeal the trial court's orders granting with prejudice the motions to dismiss appellee Sam Cornwell, tax collector of Manatee County, as a party defendant.

Initially appellants jointly brought suit to contest the 1981 tax assessment of their various real and personal property. The tax rolls for 1981 were certified for collection on December...

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