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AUTOTOTE LTD., INC. v. BYSTROM

No. 84-195.

454 So.2d 661 (1984)

AUTOTOTE LIMITED, INC., a Delaware Corporation, Appellant, v. Franklin BYSTROM, Property Appraiser for Dade County, Florida; Stephen L. Smith, Acting Revenue Collector for Dade County, Florida; and Randy Miller, Executive Director of the Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied September 17, 1984.

Attorney(s) appearing for the Case

William P. Cagney, III and Margaret S. Brodsky, Miami, for appellant.

Jim Smith, Atty. Gen., and Jeff Kielbasa, Asst. Atty. Gen., Robert A. Ginsburg, County Atty. and Daniel A. Weiss, Asst. County Atty., for appellees.

Before HUBBART, BASKIN and FERGUSON, JJ.

PER CURIAM.

This is an appeal from a final summary judgment entered in a declaratory decree action challenging a tax assessment of certain tangible personal property. Assuming without deciding that the taxpayer's action herein challenged the subject tax as being void rather than voidable and that, accordingly, the trial court had jurisdiction to entertain this action, despite a contrary conclusion by the trial court, Lake Worth Towers, Inc. v. Gerstung,

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