Reid v. Kirk

Appellant, David L. Reid, as Tax Assessor of Palm Beach County, Florida, ap*878peals an order dismissing his complaint which sought a declaratory judgment.

The Tax Assessor alleged that he has the duty of assessing the value of land including agricultural pasture land and levying property taxes in the county of Palm Beach; that the Florida Department of Revenue, which has the statutory duty to exercise “general supervision of the assessment and valuation of property * * * so that all property will he placed on the tax rolls and the valuation thereof will be uniform and equal”, promulgated a…