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SECURITY MANAGEMENT CORP. v. MARKHAM

No. 85-377.

516 So.2d 959 (1987)

SECURITY MANAGEMENT CORP., a Maryland Corporation Authorized to Do Business in the State of Florida; and Victor Posner, Gail P. Cohen and Steven Posner, As Trustees under Irrevocable Trust Agreement for Victor Posner (Trust No. 20), Dated September 15, 1967, As Amended, Appellants/Cross Appellees, v. William MARKHAM, Property Appraiser of Broward County, Florida, Appellee/Cross Appellant, and P. Randall Miller, As Executive Director of the Department of Revenue of the State of Florida, and Joseph Rosenhagen, As Broward County Revenue Collector, Appellees.

District Court of Appeal of Florida, Fourth District.

June 3, 1987.

Attorney(s) appearing for the Case

Michael Winer of Sibley, Giblin, Levenson & Glaser, Miami Beach, and Ira M. Elegant of Buchbinder & Elegant, P.A., Miami, for appellants/cross appellees.

Gaylord A. Wood, Jr., Fort Lauderdale, and J. Terrell Williams, Dept. of Legal Affairs, Tallahassee, for William Markham and P. Randall Miller.

ON DENIAL OF MOTION FOR REHEARING EN BANC AND MOTION FOR REHEARING

DELL, Judge.

Appellees' motions for rehearing, and rehearing en banc are denied. However, we withdraw the opinion issued February 11, 1987 and we issue the following revised opinion.

Appellants seek reversal of a final judgment upholding certain 1983 county tax assessments on vacant lands located in Broward County and owned by appellants. The land is situated in the City of Hallandale...

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