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HIGGS v. KAMPGROUNDS OF AMERICA

No. 87-3098.

526 So.2d 980 (1988)

Ervin A. HIGGS, As Property Appraiser for Monroe County, Petitioner, v. KAMPGROUNDS OF AMERICA, a Montana Corporation, Respondent.

District Court of Appeal of Florida, Third District.

Rehearing Denied July 13, 1988.

Attorney(s) appearing for the Case

Culverhouse & Dent and Beth E. Antrim-Berger and John C. Dent, Jr., Sarasota, for petitioner.

Barrett & Rogers and John R. Barrett and William L. Rogers, for respondent.

Robert A. Butterworth, Atty. Gen., and Joseph C. Mellichamp, III, Asst. Atty. Gen., for The Department of Revenue as amicus curiae.

Ruden, Barnett, McClosky, Smith, Schuster & Russell and John H. Pelzer, Ft. Lauderdale, for Pier House Joint Venture as amicus curiae.

Before SCHWARTZ, C.J., and HENDRY and FERGUSON, JJ.

HENDRY, Judge.

Petitioner, Ervin Higgs, as Property Appraiser of Monroe County, seeks certiorari review of an order requiring him to answer interrogatories which he contends would result in disclosure of confidential taxpayer information. Respondent, Kampgrounds of America (KOA), served the interrogatories in connection with an action filed against petitioner contesting the assessment and valuation placed on respondent's Fiesta Key Resort.

Petitioner relies...

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