Allen v. Dickinson

DREW, Justice.

We are requested to review a decision of the District Court of Appeal, Second District,1 reversing and remanding a Summary Judgment granted in favor of Petitioner taxpayers which declared invalid an increase in valuation and assessment of Petitioner’s real property after equalization and certification of the tax roll by the County Commission.

We have jurisdiction 2 by virtue of conflict with the decisions in Dade County v. Budd3, and Homer v. Connecticut General Life Ins. Co.4

The facts appear in the opinion below and will not be restated here. Respondents characterize the Tax…