Mills v. Korash

WIGGINTON, Judge.

Defendant taxing officials of Volusia County appeal a summary final judgment rendered against them in favor of plaintiff landowners. They charge that the trial court erred in holding on the undisputed facts reflected by the record that plaintiffs were entitled to judgment as a matter of law.

This case challenges the validity of a back-assessment made by the Tax Assessor of Volusia County during the year 1968 for the permanent improvements situate on land owned by plaintiffs, the value of which had been omitted from the 1967 tax assessment rolls. The tax assessment for the year…