Calder Race Course, Inc. v. Overstreet

HERBERT STETTIN, Circuit Judge.

Final judgment: Calder Race Course Inc. brought this actioi to contest the 1974 ad valorem tax assessment upon real property utilized as a thoroughbred horse racing facility and identified b; Folio No. 30-1134-00-0010-8. Essentially the plaintiff asserts twe grounds for relief (a) that the assessment is in excess of just valúa tion, and (b) that the plaintiff was denied due process in th< administrative proceedings before the board of tax adjustment.

The parties presented extensive evidence and legal argument a trial, all of which have been considered by the…