Jar Corp. v. Culbertson

The appellant a taxpayer, sought an exemption from the normal rate of assessment on his real property, pursuant to the provisions of F.S.1967, § 193.201, F.S.A., known as the “green belt law”, subsequent to April 1st of the taxing year. Without the taxpayer notifying the County officials by proper return that he desired to receive the benefits of the statute, the property was assessed on the tax rolls of the County in accordance with the applicable principles of assessment, and no contention was made in the trial court that as assessed there was any error in the valuation placed thereon. It…