Palm Beach Mall, Inc. v. City of West Palm Beach

These are consolidated appeals from a final judgment fixing ad valorem tax valuation on the property of the appellant for the years 1968 and 1969. The trial court found the following values for City and County taxes: 1968, valuation of 15.5-mil-lion dollars for City tax purposes; 1969, valuation-for City tax purposes 15.1-million dollars; and 1969, valuation for County tax purposes 15.1-million dollars.

From a review and consideration of the record before this court we are of the opinion that the tax values found by the trial court are not supported by competent substantial evidence. As the…