St. Joe Paper Co. v. Conrad

McCORD, Judge.

This is an appeal from a final judgment which upholds the Bay County tax assessor’s assessment of certain of the lands of appellants’, St. Joe Paper Company and St. Joseph Land and Development Company (hereinafter collectively referred to as “St. Joe”), for the years 1971, 1972 and 1973. St. Joe contends that the assessments were excessive, arbitrary, and contrary to the laws of the state and the regulations of the Department of Revenue and do not reflect the true value of the lands used for agricultural timberlands under § 193.461, Florida Statutes, known as the green belt law.

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