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CRANE RENTAL OF ORLANDO v. HAUSMAN

No. 86-1327.

518 So.2d 395 (1987)

CRANE RENTAL OF ORLANDO, Inc., Appellant, v. Ford S. HAUSMAN, Appellee.

District Court of Appeal of Florida, Fifth District.

December 31, 1987.

Attorney(s) appearing for the Case

Charles Evans Davis of Fishback, Davis, Dominick & Bennett, Orlando, for appellant.

Steven R. Bechtel, Orlando, and Law Offices of Gaylord A. Wood, Jr., Ft. Lauderdale, for appellee.

ORFINGER, Judge.

Crane Rental appeals from a final judgment in which the trial court found that its self-propelled cranes were not motor vehicles, as defined by Florida law, and therefore subject to ad valorem taxes. We affirm.

Crane Rental (Crane) owns and operates 15 self-propelled cranes. In 1985, the Orange County Property Appraiser (Appraiser) assessed ad valorem taxes on the cranes as personal property. Crane...

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