Lewis v. Andersen

The comptroller appeals an order entered by the trial court on February 2, 1979, finally determining by joint stipulation the amount of tax refund owed by the State of Florida to the appellee — taxpayers for over-payments of intangible personal property taxes. The appellees paid the intangible personal property taxes claimed by the State, under protest, for the tax years 1966 through 1971. The sole issue involved in this appeal is whether the trial court erred because it awarded the appellees interest on the tax refund from the dates of payment to the date of judgment, at the rate of interest…