Tre-O-Ripe Groves, Inc. v. Mills

JOHNSON, Judge.

Appellant appeals from an order dismissing its second amended petition which sought to have certain ad valorem tangible personal property taxes declared illegal, collection enjoined and taxes paid under protest refunded.

Appellant is the lessee in a contract with the National Aeronautics & Space Administration. The contract covers certain citrus groves in Volusia County to which the National Aeronautics & Space Administration holds fee title and which appellant rents for $49,000.00 per year which entitles it to use the land for cultivation and harvesting of citrus fruit.…