MIKOS v. RINGLING BROS.-BARNUM & BAILEY

No. 84-2476.

475 So.2d 292 (1985)

John W. MIKOS, As Property Appraiser of Sarasota County, Appellant, v. RINGLING BROS.-BARNUM & BAILEY COMBINED SHOWS, INC., a Delaware Corporation, and Hagenbeck-Wallace, Inc., Appellees.

District Court of Appeal of Florida, Second District.

September 13, 1985.


Attorney(s) appearing for the Case

Beth E. Antrim-Berger and John C. Dent, Jr. of Culverhouse & Dent, Sarasota, for appellant.

Granville H. Crabtree, Jr. and Michael M. Ingram of Crabtree, Sanchez, Parker & Ingram, P.A., Sarasota, and K. Jane Frankhanel of Reavis & McGrath, New York City, for appellees.


PER CURIAM.

The property appraiser of Sarasota County, John Mikos, appeals an adverse summary judgment in the several cases consolidated for purposes of this appeal.

In granting the summary judgment for appellees, the trial court found that the consolidated cases dealt with the taxation of appellees' circus animals, costumes, props, and other tour property for the tax years 1980 through 1983. The undisputed facts in this case show that appellees' property...

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