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MOSES v. BYSTROM

No. 85-2442.

489 So.2d 834 (1986)

Benjamin MOSES and Minna Moses, His Wife; Stanley L. Zakarin and Arlene Zakarin, His Wife; Robert A. Zakarin and Jill Zakarin, His Wife, Appellants, v. Franklin B. BYSTROM, As Property Appraiser of Dade County, Florida, Appellee.

District Court of Appeal of Florida, Third District.

June 3, 1986.

Attorney(s) appearing for the Case

Krause & Reinhard and Ronald E. Dobelstein, Miami, for appellants.

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

Before SCHWARTZ, C.J., and HENDRY and HUBBART, JJ.

SCHWARTZ, Chief Judge.

The taxpayers appeal from a summary judgment denying their claim to a 1981 agricultural classification on the ground that no return seeking that relief had been "filed" with the Dade County property appraiser as required by section 193.461(3)(a), Florida Statutes (1979).1 Prior to the hearing, the appellants had filed a secretary's affidavit that the return had been duly and properly addressed and mailed on January...

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