Homer v. Palm Corp.

The Dade County taxing authorities appeal from an adverse final judgment which reduced the tax assessment on real property from $1,337,990 to $925,000.

In reducing the assessment the trial judge found that the method used by the appraiser for the property owners was a “more logical and fast method” than the one used by the county tax assessor.

Assessments made by a tax assessor are prima facie correct and such assessments must be overcome by appropriate and sufficient allegations and proof which exclude every reasonable hypothesis of a legal assessment. Homer v. Dadeland Shopping Center, Inc.,…