Roden v. Estech, Inc.

LEHAN, Acting Chief Judge.

This is an appeal by the Polk County property appraiser from a final judgment determining that Estech was entitled to a 1983 agricultural classification for certain of its lands. There is also a cross-appeal from the trial court’s determination that the property appraiser’s valuation of certain other, nonagricultural lands should be upheld. We affirm on the appeal and reverse on the cross-appeal.

We do not conclude that the trial court erred in determining that the lands subject to the appeal should be classified as agricultural lands. This was consistent with that…