Culbertson v. Seacoast Towers East, Inc.

PEARSON, Chief Judge.

Dade County, its commissioners and tax assessor, and the State Comptroller appeal from a judgment which found that improvements to appellee’s real property were not “substantially completed” on January 1, 1967, and therefore “were not subject to taxation as of January 1, 1967, under the provisions of F.S. 193.11(4).” The tax assessor had determined the improvements were substantially completed on that date and therefore subject to taxation under the provisions of § 193.11(4),1 Fla.Stat. The appellee had initiated the present cause to set aside that determination. We hold…