GIANOLIO v. MARKHAM

No. 88-3477.

564 So.2d 1131 (1990)

Marie E. GIANOLIO, As Trustee under the Marie E. Gianolio Revocable Trust Agreement Dated March 14, 1978, As Amended, and Marie Gianolio and Gloria Bernreuter, As Trustees under the James J. Gianolio Revocable Trust Agreement, Dated March 14, 1978, As Amended, and Shannon Development Corp., a Florida Corporation, and Pb Joint Venture No. 1, Inc., a Florida Corporation, D/B/a Stirling Farms, a Florida Joint Venture, Appellants, v. William MARKHAM, As Broward County Property Appraiser; Joseph E. Rosenhagen, As Broward County Revenue Collector, and Randy Miller, As Executive Director, Department of Revenue, State of Florida, Appellees.

District Court of Appeal of Florida, Fourth District.

June 27, 1990.


Attorney(s) appearing for the Case

Swope and Stobbs, Miami Shores, Shapo, Freeman & Freedman, P.A., and H. Robert Koltnow of H. Robert Koltnow, P.A., Miami, for appellants.

B. Jordan Stuart of Law Offices of Gaylord A. Wood, Jr., Fort Lauderdale, for appellee-William Markham, as Broward County Property Appraiser.


HERSEY, Chief Judge.

This is an appeal of three final judgments upholding a decision of the Broward County Property Appraiser denying agricultural classification for appellants' property for the years 1984, 1985 and 1986 for ad valorem tax purposes. For the reasons which follow, we reverse.

The record indicates that the property in question was acquired by the Gianolio family in 1955. It was thereafter operated...

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