Merrill v. Simpson

JOHNSON, Judge.

This is an appeal from a final judgment of the Circuit Court, Duval County, in a contested tax assessment of real property. The trial court fixed an assessment at a figure of $109,250.00 for each of the two years, 1966 and 1967. This assessment was broken down into two parcels for the purpose of arriving at an assessed valuation, to wit: a small parcel fronting on Atlantic Boulevard valued at $5,250.00 and the larger parcel fronting on Third Street at $104,000.00.

It is evident that much time and effort has been expended by the parties and the Court in attempting to arrive at…