SMITH v. ROYAL & SONS, LTD.

No. 4D01-1431.

801 So.2d 255 (2001)

Celeste SMITH, Okeechobee County Tax Collector, and W.C. Sherman, Okeechobee County Property Appraiser, Appellants, v. ROYAL & SONS, LTD., a Florida limited liability company, Appellee.

District Court of Appeal of Florida, Fourth District.

December 12, 2001.


Attorney(s) appearing for the Case

Larry E. Levy of the Levy Law Firm, Tallahassee, for appellants.

Kerry R. Schwencke, West Palm Beach, for appellee.


PER CURIAM.

The tax collector and the property appraiser for Okeechobee County appeal a final order of the trial court that invalidated the Value Adjustment Board's revised assessment of appellee's property and assessed the property at a lower value. We reverse and remand for a new trial.

Appellee contested the property appraiser's assessment of its property and sought a reduced assessment from the Value Adjustment Board. After the Board reduced the assessment...

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