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DANIEL v. T.M. MURRELL CO., INC.

No. 83-513.

445 So.2d 587 (1984)

W.R. DANIEL, Jr., As Property Appraiser of Hillsborough County, Florida, and the Department of Revenue, State of Florida, Appellants, v. T.M. MURRELL CO., INC., D/B/a the Montessori House and Thomas M. Murrell and Kay Murrell, His Wife, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied February 24, 1984.

Attorney(s) appearing for the Case

Alton B. Parker and Ted R. Manry, III, of Macfarlane, Ferguson, Allison & Kelly, Tampa, for appellants, Property Appraiser.

Jim Smith, Atty. Gen., Tallahassee, and Barbara Staros Harmon, Asst. Atty. Gen., Tallahassee, for appellants, Department of Revenue.

Chris W. Altenbernd of Fowler, White, Gillen, Boggs, Villareal & Banker, P.A., Tampa, for appellees.

HOBSON, Acting Chief Judge.

Appellants, defendants below, seek reversal of a final summary judgment entered in favor of appellees, plaintiffs below. We affirm.

This case commenced on December 21, 1981, when appellees filed an action against appellants challenging the 1981 real property tax assessment upon certain property owned by appellees located in Hillsborough County. Count I of the complaint sought a determination that the subject property was exempt...

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