United Telephone Co. of Florida v. Colding

CAMPBELL, Judge.

This appeal is taken from a final judgment rendered against appellant United Telephone Company of Florida, in its action for declaratory judgment which sought to have declared invalid an attempted assessment of additional tangible personal property taxes. We reverse.

Appéllant filed tangible personal property tax returns with the property appraiser of Collier County, Florida, for 1975 and 1976. Each return reflected a total net operating personal property valuation and a lower net taxable value. The property appraiser accepted the returns and certified the tax rolls for each…