RANDALL v. WILKINSON

No. 89-03036.

563 So.2d 771 (1990)

Norman L. RANDALL, Jr. and Charlotte MacMillan, Appellants, v. Ken WILKINSON, Property Appraiser of Lee County, and Dick Steele, Tax Collector of Lee County, Appellees.

District Court of Appeal of Florida, Second District.

June 15, 1990.


Attorney(s) appearing for the Case

Robert L. Donald of Haas, Boehm, Brown, Rigdon & Seacrest, P.A., Tampa, and Stephen E. Dalton of Pavese, Garner, Haverfield, Dalton, Harrison & Jensen, Fort Myers, for appellants.

J. Jeffrey Rice of Goldberg, Goldstein & Buckley, P.A., Fort Myers, for appellee Wilkinson.


LEHAN, Judge.

We reverse the final judgment approving a back assessment by the Property Appraiser of Lee County of the accreted portion of waterfront property owned by appellant taxpayer. That portion had not been previously assessed. In December 1987 after the taxpayer had paid the 1987 taxes on the property without the accretion, the back assessment was made and a bill was sent to the taxpayer for 1987, 1986, and 1985 taxes on the accreted portion.

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