Dade County Land Development Corp. v. Dade County

CARROLL, Judge.

Plaintiffs invoked equity jurisdiction conferred by statute1 to contest the legality of ad valorem tax assessments on their lands for 1962.2 The assessments were challenged on the ground that illegal methods of valuation were used, resulting in unjust discrimination and excessive valuation of the plaintiffs’ properties thereby unlawfully increasing their taxes in violation of their organic rights. The lands involved are subject to taxation and' are not claimed to be exempt. Plaintiffs did not furnish evidence of payment or deposit in the court a portion of the taxes as provided…