Overstreet v. Bal Harbour Regency Hotel Corp.

HENDRY, Judge.

The appellants, taxing authorities, have appealed from a summary judgment entered by the trial court. The issue which was before the court on the appellee’s motion for summary judgment was whether a genuine issue of material fact existed as to the true value of the appellee’s tangible personal property; and if no such factual issue did exist, whether, under the law, the appellee was entitled to a refund of the tax it had paid pursuant to its 1967 personal property tax assessment. The trial court resolved these issues as follows: (a) that there was no genuine issue of fact as to…