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RIDGEWOOD PHOSPHATE CORP. v. PERKINS

No. 85-1674.

487 So.2d 40 (1986)

RIDGEWOOD PHOSPHATE CORPORATION and International Minerals & Chemical Corporation d/b/a Four Corners Mine, Appellants, v. Frank PERKINS, As Property Appraiser of Manatee County and Sam Cornwell, As Tax Collector of Manatee County, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied April 17, 1986.

Attorney(s) appearing for the Case

Brooks P. Hoyt and Ellen J. Neil, of Holland & Knight, Tampa, and David K. Deitrich, of Dye, Scott & Deitrich, P.A., Bradenton, for appellants.

Donald B. Hadsock, Bradenton, for appellee Perkins.

Michael M. Hamrick, Bradenton, for appellee Cornwell.

SCHEB, Acting Chief Judge.

Appellants Ridgewood Phosphate Corporation and International Minerals & Chemical Corporation (Ridgewood) challenge a final judgment which upheld the county property appraiser's denial of their request for agricultural classification for 1984 ad valorem tax purposes. We reverse.

Ridgewood, a joint venture, owned about 4,812 acres of land in Manatee County, 2,369 of which could be used in mining activity pursuant to a county permit...

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