Legal Opinion
Smith v. University Presbyterian Homes, Inc.
District Court of Appeal of Florida
Decided October 15, 1980No. 79-2326PublishedCited by 1 opinion
1Opinion of the Court
GRIMES, Judge.
This appeal involves the question of whether a court may award prejudgment *80interest when it orders the refund of ad valorem taxes. We answer the question in the negative.
University Presbyterian Homes, Inc. filed a complaint against the Hillsborough County Tax Collector seeking a refund of the 1974 ad valorem taxes it paid on a certain parcel of real property. It alleged that as of January 1, 1974, it had not completed improvements located on the property and that therefore those improvements should not have been included in the assessed value of the property for 1974. After…
2Cases cited9 opinions
- Treadway v. TerrellSupreme Court of Florida · 1935
- Simpson v. MerrillSupreme Court of Florida · 1970
- Florida Livestock Board v. GladdenSupreme Court of Florida · 1956
- Hansen v. Port Everglades Steel CorporationDistrict Court of Appeal of Florida · 1963
- Department of Revenue v. GoembelDistrict Court of Appeal of Florida · 1980
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