CHRISTOPHER GIAN-CURSIO, APPELLANT,
v.
STATE OF FLORIDA, APPELLEE; BERNARD M. EPSTEIN, PETITIONER, V. STATE OF FLORIDA, RESPONDENT
We granted certiorari and have heard oral argument. The decisions under review are Gian-Cursio v. State, and Epstein v. State, Fla.App., 180 So.2d 396. Our study of the record and briefs leads us to conclude that there is no jurisdictional conflict of decisions and that the writ was therefore improvidently issued and should be discharged. See, Hampton v. State, 50 Fla. 55, 39 So. 421, and, State v. Heines, 144 Fla. 272, 197 So. 787.
It is so ordered.
THORNAL, C. J., and O’CONNELL, CALDWELL, ERVIN and SEBRING (Ret.), JJ., concur.
ROBERTS, J., dissents with opinion.
DREW, J., dissents and agrees with ROBERTS, J.
(dissenting).
I dissent because of my view the decision under review conflicts with the decision of this Court in Baldor v. Rogers, 81 So.2d 658, 55 A.L.R.2d 453. I would adhere to Baldor and quash the decision now before us.
DREW, J.p, concurs.
ROBERTS, Justice
(dissenting).
I dissent because of my view the decision under review conflicts with the decision of this Court in Baldor v. Rogers, 81 So. 2d 658, 55 A.L.R.2d 453. I would adhere to Baldor and quash the decision now before us.
DREW, J.p, concurs.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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State v. Markham, 426 So. 2d 555 (Fla. 4th DCA 1982)…e of the value on which B pays tax, which is unfair to B. To avoid this unjust valuation, the assessment must be based on 100% of full cash value. . We think it extremely important that Slay was decided almost ten years after Butscher v. Dickinson, 196 So. 2d 105 (Fla.1966). Both cases presented the same situation; that is, assessment rolls admittedly based on less than just valuation. In Dickinson, governmental chaos seemed inevitable if taxes could not be collected on the invalid roll. By the time of the d…1 / 2
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Dep't OF Revenue v. Johnston, 442 So. 2d 950 (Fla. 1983)…ally recognized implied exception to the full-market-value requirement has arisen only in cases where relief was needed to avert governmental catastrophe. Slay v. Department of Revenue, 317 So. 2d 744 (Fla.1975); State ex rel. Butscher v. Dickinson, 196 So. 2d 105 (Fla.1966); State ex rel. Glynn v. McNayr, 133 So. 2d 312 (Fla.1961). None of those cases, however, was like this case, because in none of those cases was there an available final tax roll assessing property at its full value. In the present case th…
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Jeffreys v. TAX Assessor, 30 Fla. Supp. 60 (Duval Cty. Cir. Ct. 1968)…f 100% fair market value is illegal. The simplicity and wisdom, as well as the necessity, of requiring 100% fair market value assessments has been reiterated by the Supreme Court. Burns v. Butscher, 187 So. 2d 594 (Fla. 1966); Butscher v. Dickinson, 196 So. 2d 105 (Fla. 1966); and Conboy v. Golding, 200 So. 2d 246 (Fla. 1967). The application of standards of fair market value to the assessment of real property has sent into limbo the mysticisms of assessments. The tax assessor’s discretion is not removed but…
Authorities Cited
- Hiram J. Hampton v. State, 50 Fla. 55 (Fla. 1905)
- Baldor v. Rogers, 81 So. 2d 658 (Fla. 1954)
- State v. Heines, 144 Fla. 272 (Fla. 1940)
- Gian-Cursio v. State, 180 So. 2d 396 (Fla. 3d DCA 1965)