WALTER E. HELLER & CO. SOUTHEAST v. WILLIAMS

No. 82-1271.

450 So.2d 521 (1984)

WALTER E. HELLER & COMPANY SOUTHEAST, INC., Appellant, v. Petition of B.W. WILLIAMS, Jr., Acting Tax Collector of Dade County, Florida, Appellee.

District Court of Appeal of Florida, Third District.

Rehearing Denied June 8, 1984.


Attorney(s) appearing for the Case

Britton, Cohen, Kaufman and Schantz and John L. Britton and J. Robert Olian, Miami, for appellant.

Robert A. Ginsberg, County Atty., and Thomas Goldstein and Robert Krawcheck, Asst. County Attys., for appellee.

Before HENDRY, BASKIN and DANIEL S. PEARSON, JJ.


HENDRY, Judge.

This is an appeal from an order of the Circuit Court in and for Dade County, Florida, denying the claim of the appellant to an interest in certain property and adjudging said property to be subject to levy and seizure by the Tax Collector for unpaid ad valorem personal property taxes which were due and owing to Dade County, as the taxing authority.

The issue presented is whether the County has a superior right to enforce the collection of unpaid...

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