Overstreet v. Indian Creek Village

County taxing officials appeal from a final judgment which held invalid the county’s assessment of the street and a bridge in Indian Creek Village, a small municipality in Dade County, Florida. The difficulty arises from the fact that the fee simple title to the land under the streets and to the bridge is in a corporation known as Indian Creek Country Club.

The municipality entirely occupies a small island. There is one bridge and one street. The street surrounds a golf course. The developers of the island for their own reasons left title to the street and the bridge in the name of the…