HIALEAH, INC. v. DADE COUNTY

No. 85-1412.

490 So.2d 998 (1986)

HIALEAH, INC., a Florida Corporation, Appellant, v. DADE COUNTY, a Political Subdivision of the State of Florida, Franklin B. Bystrom, As Property Appraiser of Dade County, and Steven L. Smith, As Tax Collector of Dade County, Appellees.

District Court of Appeal of Florida, Third District.

June 17, 1986.


Attorney(s) appearing for the Case

Steel, Hector & Davis and Gerry S. Gibson, Miami, for appellant.

Robert A. Ginsburg, County Atty., and Daniel A. Weiss, Asst. County Atty., for appellees.

Before SCHWARTZ, Chief Judge, and HENDRY and BASKIN, JJ.


HENDRY, Judge.

This is an appeal brought by plaintiff Hialeah, Inc. from a final judgment entered in favor of defendant Dade County upholding the assessment of ad valorem real property taxes upon the land portion of the Hialeah Park Race Track for the years 1980 through 1983.

The relevant facts may be briefly stated. On February 1, 1978, Hialeah, Inc. entered into a thirty year lease of the land portion of the Hialeah Park Race Track with the City of Hialeah...

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