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BYSTROM v. BAL HARBOUR 101 CONDO. ASS'N, INC.

No. 86-579.

502 So.2d 1312 (1987)

Franklin B. BYSTROM, Property Appraiser of Dade County, Florida; B.W. Williams, Tax Collector of Dade County, Florida; Executive Director of the Department of Revenue of the State of Florida, Appellants, v. BAL HARBOUR 101 CONDOMINIUM ASSOCIATION, INC., et al., Appellees.

District Court of Appeal of Florida, Third District.

February 24, 1987.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and J. Terrell Williams, Asst. Atty. Gen., Robert A. Ginsburg, Co. Atty. and Thomas W. Logue and Craig H. Coller, Asst. Co. Attys., for appellants.

Cohen, Shapiro, Polisher, Shiekman & Cohen and William E. Shockett, Miami, for appellees.

Before BARKDULL, NESBITT and FERGUSON, JJ.

NESBITT, Judge.

The Dade County Property Appraiser, et al., brought this appeal to contest the trial court's final judgment overturning the Appraiser's valuation of the Bal Harbour 101 Condominium. We reverse the judgment and reinstate the Appraiser's assessment of the property value.

The action below was instituted by the appellees following a valuation increase of ten per cent of the Bal Harbour condominium units by the Appraiser for tax assessment purposes...

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