Arthree, Inc. v. Tax Assessor

GRADY L. CRAWFORD, Circuit Judge.

Final judgment: This is a suit challenging the 1971 ad valorem tax assessment on improved real property — the Carriage House, 5401 Collins Avenue, Miami Beach.

This cause came on for final hearing without a jury on May 9 and June 5, 1972.

The 1971 ad valorem tax assessment on the subject property totals $11,816,991, which includes $1,491,580 attributed to land value, and $10,325,411 attributed to improvements.

A taxpayer challenging his assessments has two possible avenues of relief —

I. He can prove that the assessment exceeds the fair market value of the…