University Presbyterian Homes, Inc. v. Smith

ADKINS, Justice.

This is a petition seeking review of a decision of the District Court of Appeal, Second District, reported at 390 So.2d 79 (Fla. 2d DCA 1980), which conflicts with the decision in City of Opa-Locka v. Buckress Land Company, 247 So.2d 339 (Fla. 3rd DCA 1971).

The issue presented is whether a court may award prejudgment interest against a tax collector in favor of a taxpayer in the absence of any specific statute authorizing such an award. In the instant case, the court refused to make such an award; in Opa-Locka, supra, the court made such an award.

We approve the decision below…