Buckress Land Co. v. Metropolitan Dade County

(dissenting) :

I am unable to agree to the majority opinion. It appears to lay too much emphasis upon the mere fact that the administrative function of assessing Appellants’ city property has been transferred from the City Tax Assessor of Opa-Locka to the Dade County Tax Assessor as the predicate for deciding the basic issue concerning whether Appellants’ city property must be assessed exclusively as agricultural lands.

The pertinent part of Section 4.04 of the Dade County Home Rule Charter relied on by the majority to support the position that our holding in Adler-Built Industries, Inc. v.…