Dade County v. Deauville Operating Corp.

The six appeals dealt with herein arose-from one final decree. The complaints were by the owners of six hotel properties in the-City of Miami Beach, Florida, with the County and its appointed tax assessor the-named defendants. The complaints all contained the same basic allegations — each seeking the cancellation of the respective-state real property tax assessment for the-year 1961. The causes were consolidated for trial.

The final decree held the 1961 Dade County tax roll to be valid, but the assessments placed upon the several properties-involved were held to be excessive and' hence illegal…