Gianolio v. Markham

HERSEY, Chief Judge.

This is an appeal of three final judgments upholding a decision of the Broward County Property Appraiser denying agricultural classification for appellants’ property for the years 1984, 1985 and 1986 for ad valorem tax purposes. For the reasons which follow, we reverse.

*1133The record indicates that the property in question was acquired by the Gianolio family in 1955. It was thereafter operated as a family-run dairy until May 1987. For each of the years from 1955 to 1984 the property had been classified as agricultural.

In 1980 the Gianolios contracted to sell the land to a…