Southern Bell Telephone & Telegraph Co. v. County of Dade

The appellant was plaintiff below, having instituted this law suit pursuant to § 196.01 Fla.Stat., F.S.A. to set aside the 1967 assessment of taxable personal property which is located in Dade County, Florida. The thrust of the plaintiff’s case at trial was that the tax assessor had unconstitutionally discriminated against it in that the valuation applied to its property was higher than that applied to the other taxpayers in Dade County. In an effort to prove the allegations of discrimination, the plaintiff utilized a unique study, infra, through which it maintained that other property in the…