Lake Garfield Nurseries Co. v. White

OGILVIE, CLAUDE, Associate Judge.

The purpose of this appeal is the review of a summary declaratory decree entered by the Circuit Court of Polk County, holding that non-bearing citrus trees owned by plaintiffs located in a nursery and being held as stock in trade or inventory, are tangible personal property and as such assessable for ad valorem tax. [Allegations of lack of uniformity and allegations of discrimination in the assessment of plaintiffs’ property as compared with other similar properties in the County, were not considered by the Chancellor; specifically reciting that plaintiffs…