Burns v. Robbins

OPINION OF THE COURT

MARGARITA ESQUIROZ, Circuit Judge.

FINAL JUDGMENT FOR DEFENDANTS

This is a suit challenging the Dade County Property Appraiser’s failure to classify plaintiffs’ real property as agricultural for the year 1988. This case was tried non-jury, at which time the court heard testimony of witnesses, reviewed the evidence of record, and considered the applicable law. Pursuant thereto, the court makes the following findings of fact and conclusions of law:

*200 THE FACTS

Plaintiff, Southeast Bank, N.A., as trustee, was the taxpayer of record on January 1, 1988, for the property which is the…