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JUPITER HOTELS LIMITED PARTNERSHIP v. HIGGS

No. 94-1804.

651 So.2d 730 (1995)

JUPITER HOTELS LIMITED PARTNERSHIP, an Illinois limited partnership, Appellant, v. Ervin A. HIGGS, as Monroe County Property Appraiser and Harry F. Knight, as Monroe County Tax Collector, Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied April 5, 1995.

Attorney(s) appearing for the Case

Reiss, Hillman & Reiss, Orlando, Robert W. Berliner, Jr., Chicago, IL, for appellant.

Dent, Cook & Weber, Robert K. Robinson and John C. Dent, Jr., Sarasota, for appellees.

Before SCHWARTZ, C.J., and JORGENSON and GREEN, JJ.

PER CURIAM.

Affirmed. Countryside Country Club, Inc. v. Smith, 573 So.2d 14 (Fla. 2d DCA 1990) (where taxpayer relied only upon the income approach and presented no convincing evidence of value based upon either the market approach or cost approach pursuant to section 193.011, Florida Statutes (1987) and there was substantial and competent evidence that the tax appraiser utilized...

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