Rayonier Inc. v. Tax Assessor

WILLIAM L. DURDEN, Circuit Judge.

Final judgment: This case is before the court upon the application of the parties for a final judgment. The court has considered the factual and legal issues raised by the pleadings, the oral testimony, the documentary evidence and the arguments of counsel submitted at the final hearing.

A. JURISDICTION, PARTIES AND VENUE

1. Constitutional authority for suit

The circuit courts of this state have exclusive original jurisdiction in all cases involving the legality of any tax, assessment, or toll. Article V, §6, Florida Constitution.

2. Statutory authority for suit

Suc…