Dade County v. McArthur Jersey Farm Dairy, Inc.

CHARLES CARROLL, Chief Judge.

Appellee filed suit against Dade County, the board of county commissioners, the county manager, tax assessor, tax collector, the City of Miami and the state comptroller, seeking to invalidate' the 1967 tax assessment on the plaintiff’s tangible personal property, claiming overvaluation. The assessment was $1,130,040. Plaintiff alleged the value for assessment was $453,-551.

The complaint was in two counts. Count I sought relief in equity under § 196.01 Fla.Stat., F.S.A. It alleged application to the board of equalization for reduction of the amount, and the denial…