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APPLEBY v. NOLTE

No. 95-3844.

682 So.2d 1140 (1996)

Frank M. APPLEBY, Lois W. Appleby, Allan E. Scott, Judith V. Scott, Herbert R. Keith, Robert P. Kelly, Margaret Kelly, Caroline H. Royster, and 879983 Ontario, Ltd., Appellants. v. David C. NOLTE, as Property Appraiser for Indian River County, Florida; Karl Zimmermann, as Tax Collector for Indian River County, Florida; L.H. Fuchs, Executive Director of the Department of Revenue of the State of Florida; and Robert F. Milligan, Comptroller of the State of Florida, Appellees.

District Court of Appeal of Florida, Fourth District.

Rehearing and Rehearing Denied November 26, 1996.

Attorney(s) appearing for the Case

Michael O'Haire of O'Haire, Quinn & Candler, Chartered, Vero Beach, for appellants.

Eric C. Barkett of Jackson & Barkett, Vero Beach, for Appellee-David C. Nolte, Property Appraiser for Indian River County.

Robert A. Butterworth, Attorney General, and Mark T. Aliff, Assistant Attorney General, Tallahassee, for Appellees-L.H. Fuchs, Executive Director of the Department of Revenue, and Robert F. Milligan, Comptroller of the State of Florida.

Rehearing and Rehearing en Banc Denied November 26, 1996.

PER CURIAM.

We reverse the final judgment entered in favor of the Indian River County Property Appraiser and remand with direction to enter final judgment consistent herewith.

Appellants are contesting the assessed value of their homes for ad valorem tax purposes. They are all residents of John's Island, equity members of the John's Island Club (Club), a Florida corporation which operates a...

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