Overstreet v. Dean

HENDRY, Judge.

The taxing authorities of Dade County have taken this appeal to test the correctness of a final judgment entered by the Circuit Court which held that a certain personal property assessment was null and void. We affirm.

The appellees are individuals doing business as a law firm. They filed their complaint praying for a reduction of the 1967 personal property tax assessment which was levied on the law firm’s tangible personal property (including law books, furniture, office equipment, etc.). After hearing, the court held the assessment to be excessive for the following reasons:

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