Dickinson v. Seaboard Coast Line Railroad

RAWLS, Judge.

Appellant, Railroad Assessment Board (whose powers, duties and functions were transferred to the Department of Revenue under the provisions of Chapter 69-106, Laws of Florida), by this appeal seeks reversal of a final order rendered by the Chancellor determining that the 1968 assessment on the Florida properties of the Seaboard Coast Line Railroad Company in excess of $191,522,000 is invalid and void.

By its complaint Seaboard alleged that the Board’s 1968 assessment of $209,-252,960 was illegal and arbitrary primarily as a result of the weight that the Board assigned to the book…