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MASTROIANNI v. BARNETT BANKS, INC.

Nos. 94-2518, 94-2520.

664 So.2d 284 (1995)

Ernie MASTROIANNI, Property Appraiser of Duval County, Florida, and Lynwood Roberts, Tax Collector of Duval County, Florida, Appellants, v. BARNETT BANKS, INC., Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied December 21, 1995.

Attorney(s) appearing for the Case

John A. DeLaney, General Counsel, and Lee S. Carlin and David K. Ray, Assistant General Counsel, Jacksonville, for Appellants.

Thomas M. Jenks, of Pappas Metcalf & Jenks, Jacksonville, for Appellee.

ZEHMER, Chief Judge.

The Property Appraiser and the Tax Collector of Duval County appeal a final judgment in two consolidated cases involving the property tax assessment of the Barnett Center, a high-rise office building in downtown Jacksonville, for the years 1992 and 1993. We reverse because the trial court improperly substituted its finding of fair market value for that of the property appraiser, where the record shows that the property appraiser, following the...

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