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PALM BEACH DEV. & SALES CORP. v. WALKER

No. 84-2356.

478 So.2d 1122 (1985)

PALM BEACH DEVELOPMENT AND SALES CORP., et al., Appellants, v. Rebecca WALKER, As Palm Beach Property Appraiser, et al., Appellees.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied December 18, 1985.

Attorney(s) appearing for the Case

John R. Beranek of Klein & Beranek, P.A., and Boose, Ciklin & Martens, West Palm Beach, for appellants.

Gaylord A. Wood, Jr., Fort Lauderdale; Willa A. Fearrington, West Palm Beach, for appellee-Walker.

Robert C. Ross, West Palm Beach, for appellee-Allen C. Clark, Tax Collector.

J. Terrell Williams, Dept. of Legal Affairs, Tallahassee, for appellee-Miller, Director of the Dept. of Revenue.

DOWNEY, Judge.

This is an appeal from a final judgment upholding the Palm Beach County Property Appraiser's annual tax assessment against a large number of vacant lots owned by appellants. This suit was commenced pursuant to sections 194.171 and 194.181, Florida Statutes (1979), thus the county tax collector and State Department of Revenue were also parties defendant.

The appellants, Palm Beach Development and Sales Corporation of Florida, et al. (owners)...

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