Legal Opinion

Manasota Burial Parks, Inc. v. Perkins

District Court of Appeal of Florida

Decided November 4, 1983No. Nos. 83-897, 83-990PublishedCited by 1 opinion

1Opinion of the Court

BOARDMAN, Judge.

In this consolidated appeal, appellants Manasota Burial Parks, Inc. and Manasota Memorial Park, Inc. appeal the trial court’s orders granting with prejudice the motions to dismiss appellee Sam Cornwell, tax collector of Manatee County, as a party defendant.

Initially appellants jointly brought suit to contest the 1981 tax assessment of their various real and personal property. The tax rolls for 1981 were certified for collection on December 1, 1981. Pursuant to the provisions of section 194.171, Florida Statutes (1981),1 appellants paid the taxes due, under protest, and filed…

2Cases cited5 opinions

  1. Blake v. RMS Holding Corp.District Court of Appeal of Florida · 1977
  2. McNayr v. Cranbrook Investments, Inc.Supreme Court of Florida · 1963
  3. Millstream Corp. v. Dade CountyDistrict Court of Appeal of Florida · 1977
  4. Hilltop Ranch, Inc. v. BrownDistrict Court of Appeal of Florida · 1975
  5. Reid v. LucomDistrict Court of Appeal of Florida · 1977

3Cited by1 opinion

  1. Pedro J. Garcia, Etc. v. Piper Industrial Complex, LLCDistrict Court of Appeal of Florida · 2025

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