City National Bank of Miami v. Blake

HENDRY, Judge.

Appellant-plaintiffs, the City National Bank of Miami and others (“Taxpayers”), seek review of the final judgment rendered in favor of appellee-defendants, Blake and others (“Assessors”) as to county tax assessments of $1,827,900.00 on the hotel improvements only. The final judgment was entered in a non-jury trial of Taxpayers’ suit challenging the assessment of the hotel improvements at the Miami Airport Inn. The land assessments were not challenged. Taxpayers have exhausted their administrative remedies. Their appeal presents the issue of whether the hotel improvements were…