Hialeah, Inc. v. Dade County

OPINION OF THE COURT

LEONARD RIVKIND, Circuit Judge.

This cause came before the Court for trial on April 4, 1985. Upon consideration of the pleadings, evidence (including the parties’ Pretrial Stipulation), and argument of counsel, and based upon applicable law, the Court finds and concludes that:

1. This is a consolidated action contesting the validity of the 1980, 1981, 1982 and 1983 land portion of the real property tax assessment of Hialeah Park Race Track.

2. Plaintiff, Hialeah, Inc., is a Florida for-profit corporation. Defen*135dants are Dade County, a political subdivision of the State of…