Holland v. Walker

DOWNEY, Judge.

This is an appeal from a final judgment upholding a tax assessment on real property in Palm Beach County. Appellants, the property owners, sued Rebecca E. Walker, the county property appraiser, and Allen C. Clark, the county tax collector, contesting the 1982 tax valuation of $1,042,500 assessed against approximately fifty-one acres of unimproved property owned by them in the City of West Palm Beach. The owners’ complaint alleged that they successfully sought administrative relief from said assessment by petitioning the Palm Beach County Property Appraisal Adjustment Board,…