Dade County v. Universal American Realty Corp.

PEARSON, Judge.

Dade County is the appellant in these seven appeals. Appellee South Dade Utilities, Inc., is a wholly owned subsidiary of appellee Universal American Realty Corporation. The appeals numbered 68-631 through 68-635 are from final judgments on actions in which the appellees were plaintiffs. In each case the plaintiff sought relief pursuant to § 196.01, Fla. Stat.,1 F.S.A. The final judgment in each *318case granted the plaintiff relief by finding illegal a portion of the tax assessed. In each case the trial court ruled that the appellees should be charged interest at the rate of 6%…