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BYSTROM v. UNION LAND INV., INC.

No. 84-1604.

477 So.2d 585 (1985)

Franklin B. BYSTROM, As Property Appraiser of Dade County, Florida, Appellant, v. UNION LAND INVESTMENTS, INC., and Randall Miller, Director of the Department of Revenue, Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied November 12, 1985.

Attorney(s) appearing for the Case

Robert A. Ginsburg, Co. Atty., and James K. Kracht, Asst. Co. Atty., for appellant.

Sinclair, Louis, Siegel, Heath, Nussbaum & Zavertnik, Paul A. Louis and Frank Nussbaum, Miami, for appellees.

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

DANIEL S. PEARSON, Judge.

The Property Appraiser of Dade County, Florida, appeals from a ruling of the trial court that determined that as of January 1, 1980, "there had been substantial and sufficient preparatory work done on the [appellee's] land to constitute use of the property for a bona fide agricultural purpose" so as to entitle the appellee-property owner to an agricultural classification and corresponding favorable tax assessment of its land.

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