Salter v. Dade County

BARKDULL, Chief Judge.

This case involves an alleged arbitrary assessment of the appellants’ property by the appellees [as the taxing officials of Dade County, Florida] for the calendar year 1961.

The appellant, as plaintiff in the trial court, filed his complaint seeking a reduction of his tax obligation because of an alleged discriminatory tax assessment, which was disproportionate to similarly situated properties. The trial court dismissed the complaint for failure to state a cause of action. The appellant has preserved for review and urges as error the dismissal of same, on the ground that…