Moses v. Bystrom

SCHWARTZ, Chief Judge.

The taxpayers appeal from a summary judgment denying their claim to a 1981 agricultural classification on the ground that no return seeking that relief had been “filed” with the Dade County property appraiser as required by section 193.461(3)(a), Florida Statutes (1979).1 Prior to the hearing, the appellants had filed a secretary’s affidavit that the return had been duly and properly addressed and mailed on January 6, 1981; the county submitted an affidavit that the 1981 return could not be found in the appraiser’s files. We reverse.

I

We first reject the appellants’…