Metropolitan Dade County v. Adler Built Industries, Inc.

By this appeal, the County questions the correctness of a final decree entered by the trial court, reducing the assessments for the calendar year 1965 on certain properties owned by the appellee.

The primary evidence in the record as to the “just value” of the properties involved was the recent cost of the properties at a bona fide sale ;1 the assessed value of comparable property in the. surrounding area; and the fact that there had been no change in the surrounding area or the property involved between the time of the last purchase and the assessment date. The period between the last…