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REDFORD v. DEPARTMENT OF REVENUE

No. 65825.

478 So.2d 808 (1985)

James F. REDFORD, Jr., Ruth Shack, William G. Oliver, Phyllis Miller and Linton B. Tyler, As Members of and Constituting the Dade County Property Appraisal Board and Franklin B. Bystrom, Property Appraiser, Petitioners, v. DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Florida.

Rehearing and Clarification Denied December 10, 1985.

Attorney(s) appearing for the Case

Steven A. Schultz, Miami, for Dade County Property Appraisal Adjustment Board.

Robert A. Ginsburg, Dade County Atty., and James K. Kracht, Asst. County Atty., Miami, for Franklin B. Bystrom, Dade County Property Appraiser.

Jim Smith, Atty. Gen., and J. Terrell Williams, Asst. Atty. Gen., and David Linn, Asst. Gen. Counsel, Tallahassee, for respondent.

Darrey A. Davis of Steel, Hector and Davis, Miami, amici curiae for Pan American World Airways, Inc.

Joseph F. Jennings of Kimbrell, Hamann, Jennings, Womack, Carlson and Kniskern, P.A., Miami, amici curiae for Eastern Air Lines, Inc.

SHAW, Justice.

The broad issue before us is the authority of the Department of Revenue (department) to overrule or challenge decisions of a County Property Appraiser (appraiser) or Property Appraisal Adjustment Board (board). Redford v. Department of Revenue, 452 So.2d 961 (Fla. 3d DCA 1984). We have jurisdiction. Art. V, § 3(b)(3), Fla. Const.

Miami International Airport is owned by Dade County. In initially...

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