Adler-Built Industries, Inc. v. City of Opa-Locka

THOMAS, Acting Chief Justice:

We are reviewing a decision of the Dis- ’ trict Court of Appeal, Third District, rendered 18 October 1966 in a tax dispute i which was first entertained by the Circuit Court of Dade County pursuant to the pro- I vision of Sec. 196.01, Florida Statutes, F.S.A., empowering courts in chancery to adjudicate cases involving the legality of taxes, assessments and tolls. Challenged were the taxes for the year 1965 on certain properties situate in the City of Opa-locka.

Gist of the attack on the taxes assessed against the land was that the plaintiff’s lessees had used the…