Dade County v. Richter's Jewelry Co.

The appellee Richter’s Jewelry Co., Inc. filed suit in the circuit court seeking to invalidate the ad valorem tax assessment on its tangible personal property for the tax year of 1967. The trial court granted summary judgment in favor of the plaintiff, and ordered the tax assessor to revalue the property for the purpose of taxation for 1967. The defendants Dade County and its taxing officials appealed therefrom, and cross assigned as error the denial of their motion for summary judgment.

The assessment was in the amount of $1,015,000. Richter claimed it should have been $338,000. The…