Miami Herald Publishing Co. v. Tax Assessor

HENRY L. BALABAN, Circuit Judge.

Final judgment: This cause came on regularly for trial non jury upon the issues presented by the complaint and answer. The court heard the testimony, considered the evidentiary exhibits, and had the benefit of extensive briefs and arguments of counsel. The record has been reviewed and the applicable authorities independently researched.

Plaintiff challenges the validity of the assessed valuation for the tax year 1970 placed on the building owned and operated by plaintiff as a newspaper plant and office building, located at One Herald Plaza, Miami, and…