Culbertson v. Saga Development Corp.

This is an appeal from a final judgment entered in an action challenging the validity of a tax assessment. The defendant-appellant is Metropolitan Dade County through its taxing authorities. The plaintiff-appel-lee is the taxpayer-owner of an unimproved tract of real property located in Dade County. Since the trial court set a valuation on this tract which represented the property’s fair market value, the appellee was awarded a judgment which reduced its 1970 tax assessment.

The appellant presents two points for reversal. The first urges that the trial court erred in admitting into evidence…