Legal Opinion

Cohen-Ager, Inc. v. State

District Court of Appeal of Florida

Decided March 24, 1987No. BN-170PublishedCited by 1 opinion

1Opinion of the Court

JOANOS, Judge.

In this administrative appeal, appellants, Cohen-Ager, Inc., and Metropolitan Dade County challenge a Final Order of the Department of Revenue (Department) which assesses a documentary stamp tax on a warranty deed in which Cohen-Ager, Inc., reconveyed property to Dade County. Appellants raise the following issue on appeal: Whether the title reconveyance from Cohen-Ager, Inc., to Dade County is exempt from documentary stamp taxation pursuant to Rule 12B-4.14 Florida Administrative Code.1 We affirm.

In 1978 the Dade County Board of County Commissioners (Board) authorized the…

2Cases cited9 opinions

STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp.Supreme Court of Florida · 1977
Howell v. FioreDistrict Court of Appeal of Florida · 1968
Chakford v. StrumSupreme Court of Florida · 1956
Hamilton v. Title Ins. Agency of Tampa, Inc.District Court of Appeal of Florida · 1976
State, Department of Revenue v. McCoy Motel, Inc.District Court of Appeal of Florida · 1974

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3Cited by1 opinion

Orange County v. Dept. of RevenueDistrict Court of Appeal of Florida · 1992