Autotote Ltd. v. Bystrom

This is an appeal from a final summary-judgment entered in a declaratory decree action challenging a tax assessment of certain tangible personal property. Assuming without deciding that the taxpayer’s action herein challenged the subject tax as being void rather than voidable and that, accordingly, the trial court had jurisdiction to entertain this action, despite a contrary conclusion by the trial court, Lake Worth Towers, Inc. v. Gerstung, 262 So.2d 1, 4 (Fla.1972); § 194.171(1), Fla.Stat. (1983), we conclude that the trial court was eminently correct on the merits when it found that the…