Blake v. Oceancoast Corp.

We reverse the final judgment which denied relief to the Dade County Property Appraiser, who, pursuant to Section 194.-*1003032(6)(a) 2, Florida Statutes (1977), initiated a de novo proceeding in the Circuit Court to challenge the Property Appraisal Adjustment Board’s reduction of the appraiser’s assessment for the 1978 tax year on Seacoast Towers South, an apartment building owned by the appellee-taxpayers.

There is simply no record support for the trial court’s finding that the Property Appraiser did not consider all of the criteria set forth in Section 193.011, Florida Statutes (1977),…