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DRYDEN v. MADISON COUNTY

Nos. 95-466, 95-978.

672 So.2d 840 (1996)

Quinton DRYDEN, et al., Appellants, v. MADISON COUNTY, Florida, a political subdivision of the State of Florida, and Wes Kelley, in his official capacity as Tax Collector, Madison County, Florida, Appellees. MADISON COUNTY, Florida, a political subdivision of the State of Florida, and Wes Kelley, in his official capacity as Tax Collector of Madison County, Florida, Appellants, v. Quinton DRYDEN, et al., Appellees.

District Court of Appeal of Florida, First District.

Question Reworded on Limited Grant of Clarification May 7, 1996.

Attorney(s) appearing for the Case

Larry E. Levy of Law Offices of Larry E. Levy, Tallahassee, for appellants/cross appellees.

George T. Reeves and Edwin B. Browning, Jr. of Davis, Browning & Schnitker, P.A., Madison; Ken Van Assenderp, Tallahassee, for appellees/cross appellants.

WOLF, Judge.

Quinton Dryden and other taxpayers (hereinafter taxpayers) appeal from a final order on remand which, among other things, denied a refund of monies paid pursuant to special assessments levied by Madison County (county) in 1989 and 1990. The taxpayers assert on appeal that the trial court erred in finding that the taxpayers are not entitled to a refund of monies paid for years 1989 and 1990 pursuant to levies imposed by ordinances which have been determined...

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