Homer v. Hialeah Race Course, Inc.

These cases have been consolidated for appellate purposes. In case 69-863, two main issues are presented for review. The first such issue concerns the final judgment of the circuit court, which held that any valuation of the property in excess of $2,140,448 would be unreasonable, unlawful and discriminatory. As to that final judgment and the finding therein, the taxing authorities contend that the above judgment was in error.

Initially, the appellants argue that there was no competent and substantial evidence before the court, asserting mainly *492that the court erred in rejecting the income…