Holman v. City of Fort Pierce

The point involved in this controversy is the full cash value as of January 1, 1943, of a described vacant or unimproved lot situated in the City of Fort Pierce, Florida. The City placed an assessment value on the property in the sum of $905.00, while the County of St. Lucie, operating under similar principles of law, placed the lot on its tax roll at the sum of $500.00. Frequently conflicts of views occur and develop in the common effort to reach a valuation of property for taxation purposes. See Schleman v. Connecticut General Life Ins. Co., 151 Fla. 96, 9 So. (2nd) 197.

It is disclosed by…