Metropolitan Dade County v. Colsky

Metropolitan Dade County appeals from a final judgment, as amended, for the plaintiffs below, Jacob Colsky and Morton Halpern.

Plaintiffs sued Dade County, Florida to recover 1967 ad valorem taxes which they had paid under protest. After final hearing a judgment was rendered for Dade County. The trial court found that the improvements on plaintiff’s land were not substantially complete as of January 1, 1967; that the property should have been assessed as unimproved land for 1967 and that plaintiffs were entitled to a proportionate refund of those taxes.

The real point argued herein is whether…