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TURNER v. BELL CHEVROLET, INC.

No. 2D01-2398.

819 So.2d 177 (2002)

Rob TURNER, as Hillsborough County Property Appraiser, Appellant, v. BELL CHEVROLET, INC., a Florida corporation, Appellee.

District Court of Appeal of Florida, Second District.

Rehearing Denied June 19, 2002.

Attorney(s) appearing for the Case

William D. Shepherd, General Counsel, for Appellant.

Robert E.V. Kelly, Jr., of Hill, Ward & Henderson, P.A., Tampa, for Appellee.

PARKER, Judge.

Rob Turner, as Hillsborough County Property Appraiser (Turner), appeals the trial court's order reducing the real property tax assessment of Bell Chevrolet, Inc. (Bell). Turner raises two issues on appeal, only one of which has merit. Because we agree with Turner that the trial court erred in permitting Bell to limit the evidence at trial to solely the value of Bell's land, we reverse.

Bell is an automobile dealership in Plant City. Its real...

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