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DEPT. OF REVENUE v. GENERAL AM. TRANSP.

Nos. 69756 and 69757.

521 So.2d 112 (1988)

DEPARTMENT OF REVENUE, Petitioner/Appellant, v. GENERAL AMERICAN TRANSPORTATION CORPORATION, et al., Respondents/Appellees.

Supreme Court of Florida.

Rehearing Denied March 29, 1988.

Attorney(s) appearing for the Case

Jeffrey Kielbasa, Deputy General Counsel, Tallahassee, for petitioner/appellant.

Robert S. Goldman of Messer, Vickers, Caparello, French & Madsen, Tallahassee, for respondents/appellees.

OVERTON, Justice.

The Department of Revenue appeals the decision of the First District Court of Appeal in Department of Revenue v. General American Transportation Corp., 504 So.2d 1259 (Fla. 1st DCA 1986), which held unconstitutional, as applied, the ad valorem taxation of private line railroad cars under section 193.085(4), Florida Statutes (1979). The district court also certified the following question as one of great...

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