Dade County v. Budd

CHARLES CARROLL, Chief Judge.

This appeal is by Dade County, the defendant below, from a judgment of the circuit court invalidating an increase made after certification of the tax roll, in the assessment of appellees’ real property for ad valorem taxation for the year 1966. The appellees’ suit to challenge the validity of the assessment was timely filed.

In Dickinson v. Allen, Fla.App.1968, 215 So.2d 747, decided recently, the Second District Court of Appeal, on considering the authority granted tax assessors by § 192.21 Fla.Stat., F.S.A. to correct, at any time, inaccuracies or mistakes in tax…