GILREATH v. GENERAL ELEC. CO.

No. 5D9-64.

751 So.2d 705 (2000)

Morgan GILREATH, etc., Appellant, v. GENERAL ELECTRIC COMPANY, Appellee.

District Court of Appeal of Florida, Fifth District.

February 11, 2000.


Attorney(s) appearing for the Case

Gaylord A. Wood, Jr., and B. Jordan Stuart of Wood & Stuart, P.A., New Smyrna Beach, for Appellant.

John C. Dent, Jr., and Sherri L. Johnson of Dent & Cook, P.A., Sarasota, for Appellee.


DAUKSCH, J.

This is an appeal from a determination by the circuit court that computer software is taxable as intangible personal property, that section 192.001(19) is a constitutionally valid statute and that the valuations and assessments made by appellant tax collector were improper.

The property in question is computer software used to operate simulation machines. These simulators were devised and put to use by appellee General Electric Co. and Martin Marietta...

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