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SOUTHERN BELL TEL. & TEL. v. MARKHAM

No. 92-3433.

632 So.2d 272 (1994)

SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, Appellants/Cross-Appellees, v. William MARKHAM, As Property Appraiser of Broward County, Appellee/Cross-Appellant, and Broward County, a Political Subdivision of the State of Florida, and Joseph Rosenhagen, As Broward County Revenue Collector, Appellees.

District Court of Appeal of Florida, Fourth District.

February 23, 1994.

Attorney(s) appearing for the Case

James W. McBride and Anne M. Stolle of Heiskell, Donelson, Bearman, Adams, Williams & Kirsch, Washington, DC, Harris R. Anthony of BellSouth Telecommunications, Inc., Miami, Peter Forman of Gustafson, Stephens, Ferris, Forman & Knight, P.A., Fort Lauderdale, and Richard W. Bell of BellSouth Corp., Atlanta, GA, for appellants/cross-appellees.

Gaylord A. Wood, Jr. of Wood & Stuart, P.A., Fort Lauderdale, for appellee/cross-appellant William Markham.

Robert A. Butterworth, Atty. Gen., Lee R. Rohe and Ralph R. Jaeger, Asst. Attys. Gen., Tallahassee, for appellee Dept. of Revenue, State of Fla.

STEVENSON, Judge.

Southern Bell Telephone and Telegraph Company ("Southern Bell"), appeals a final judgment approving the assessed value placed on its operating personal property for ad valorem tax purposes by the Broward County property appraiser ("property appraiser"). Southern Bell alleges that (1) the value placed on its operating personal property by the property appraiser for the 1989 tax year was excessive and, (2) that the property appraiser systematically...

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