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RODEN v. ESTECH, INC.

No. 86-1975.

508 So.2d 728 (1987)

James L. RODEN, As Property Appraiser of Polk County, Florida; Hobson Strain, As Tax Collector of Polk County, Florida; and P. Randall Miller, As Executive Director of the Department of Revenue, State of Florida, Appellants/Cross-Appellees, v. ESTECH, INC., Appellee/Cross-Appellant.

District Court of Appeal of Florida, Second District.

Rehearing Denied June 18, 1987.

Attorney(s) appearing for the Case

Michael D. Martin, of Martin & Martin, P.A., Lakeland, and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, for appellants/cross-appellees.

Brooks P. Hoyt and Ellen J. Neil, of Holland and Knight, Tampa, for appellee/cross-appellant.

LEHAN, Acting Chief Judge.

This is an appeal by the Polk County property appraiser from a final judgment determining that Estech was entitled to a 1983 agricultural classification for certain of its lands. There is also a cross-appeal from the trial court's determination that the property appraiser's valuation of certain other, nonagricultural lands should be upheld. We affirm on the appeal and reverse on the cross-appeal.

We do not conclude that the trial...

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