State, Department of Revenue v. Johnston

SHARP, Judge.

The Department of Revenue appeals from an order confirming as final the taxes levied in Flagler County against an interim assessment for the 1980 tax year. Pursuant to section 193.1145(8)(d), Florida Statutes (Supp.1980), of the Trim Bill, the order was based on a finding by the trial court that the implementation and administration of a reconciliation between the interim and final *936tax rolls was “not in the best interest of the public.”1 At issue are the meaning of “not in the best interest of the public,” and whether the trial court properly exercised its discretion in this case…