Straughn v. GAC Properties, Inc.

ENGLAND, Justice.

We granted certiorari to review the decision of the Fourth District Court of Appeal in GAC Properties, Inc. v. Lanier, 345 So.2d 812 (Fla. 4th DCA 1977), on the basis of an asserted conflict with Spooner v. Askew, 345 So.2d 1055 (Fla.1976), and Armstrong v. State ex rel. Beaty, 69 So.2d 319 (Fla.1954).1 The general proposition of law addressed in all these decisions is whether real property in one county of the state may be valued and assessed for ad valorem tax purposes by reference to the valuation of real property in another county. The narrow question presented in this…