Legal Opinion
Department of Revenue v. Pepperidge Farm, Inc.
District Court of Appeal of Florida
Decided June 18, 2003No. 2D02-2087PublishedCited by 4 opinions
1Opinion of the Court
KELLY, Judge.
The Department of Revenue and the Polk County Tax Collector appeal from a nonfinal order certifying a class and approving class notice. We affirm.
The appellee, Pepperidge Farm, Inc., filed a class action complaint seeking refunds of ad valorem taxes it and other prospective class members had paid on computer software. Pepperidge Farm alleged that the software was defined by section 192.001(19), Florida Statutes (1997), as intangible personal property not subject to ad valorem taxation. It filed a motion for class certification and a request for approval of class notice. The…
2Cases cited2 opinions
- Samples v. Hernando Taxpayers Ass'nDistrict Court of Appeal of Florida · 1996
- Sartori v. Department of RevenueDistrict Court of Appeal of Florida · 1998
3Cited by4 opinions
- Ward v. BrownSupreme Court of Florida · 2004
- Hidden Bay Master Association, Inc. v. Miami-Dade County Department of Property AppraisalDistrict Court of Appeal of Florida · 2006
- Todora v. SilversteinDistrict Court of Appeal of Florida · 2004
- Department of Corrections v. ChesnutDistrict Court of Appeal of Florida · 2003