METROPOLITAN DADE COUNTY ET AL., APPELLANTS,
v.
TROPICAL PARK INC., A FLORIDA CORPORATION, APPELLEE
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Metropolitan Dade County appeals a summary judgment finding that a race track property's fair market value was $3,768,195, significantly lower than the county's $6,195,880 assessment. The court reversed, holding that each year's property tax assessment must be evaluated independently based on that year's market value, not prior years' assessments.
The court held that summary judgment was improper because each year's property tax assessment must be based on its own validity and cannot be determined solely by reference to prior or subsequent years' assessments. The judgment must be reversed to allow the trial court to consider the 1968 assessment independently.
[1] Each year's ad valorem tax assessment must be based on its own validity, independent of prior or subsequent year assessments.
[2] A prior tax assessment, even if affirmed on appeal, does not automatically establish the fair market value for subsequent tax years.
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Join FLexlaw to unlock all legal intelligence“each year's assessment must be based on its own validity and not upon the assessment of any prior or subsequent year”
The fundamental rule of law that the appellate court applied to reverse the trial court's reliance on the 1967 assessment
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Join FLexlaw to unlock all legal intelligenceTropical Park, Inc. challenged the county's 1968 ad valorem tax assessment of $6,195,880 on its race track property. The trial court granted summary j…
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This is an appeal by Metropolitan Dade County from the entry of a summary final judgment in favor of Tropical Park, Inc. in a suit wherein Tropical challenged the correctness of the 1968 ad valorem tax assessment in the amount of $6,195,880.00 which the county placed upon its race track property. The trial judge by his summary final judgment determined that the fair market value of the subject property was $3,768,195.00. The court arrived at this determination of value by taking the following position: (1) the evidence established without conflict that the correct assessment of the property was the amount fixed by the final decree in a previous suit and affirmed on appeal,1 (together with the uncontested assessment in 1968 for the improvements added since the 1967 assessment) ; (2) that no change in the market value had occurred from the date of the 1967 assessment to the date of the 1968 assessment; and (3) therefore, there was no issue of material fact. It is the appellant’s *552contention that such ruling of the trial court was error and in conflict with the holding and rule stated in the following cases: Keith Investments, Inc. v. James, Fla.App.1969, 220 So.2d 695, 697; Simpson v. Merrill, Fla.1970, 234 So.2d 350; Hecht v. Dade County, Fla.App.1970, 234 So.2d 709; and Homer v. Hialeah Race Course, Inc., Fla.App.1970, 249 So.2d 491.
We have concluded that appellant’s contentions have merit and that the trial court erred in the entry of summary final judgment for the plaintiff; therefore, the judgment appealed is reversed with directions for further proceedings in accordance with the rule that each year’s assessment must be based on its own validity and not upon the assessment of any prior or subsequent year.
Reversed and remanded.
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Container Corp. OF Am. v. Long, 274 So. 2d 571 (Fla. 1st DCA 1973)…d 33. . Simpson v. Merrill (Fla.1970), 234 So. 2d 350. . Hecht v. Dade County (Fla.App.1970), 234 So. 2d 709. . Homer v. Hialeah Race Course, Inc. (Fla. App.1971), 249 So. 2d 491. . Metropolitan Dade County v. Tropical Park, Inc. (Fla.App.1971), 251 So. 2d 551. . § 192.31(7), F.S. . Powell v. Kelly, supra note 1. . Burns v. Butscher (Fla.1966), 187 So. 2d 594. . Powell v. Kelly, supra note 2 ; Burns v. Butscher, supra note 11. . Walter v. Schuler (Fla.1965), 176 So. 2d 81. . Reid v. Kirk (Fla.1972),…
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Miami Herald Publ'g Co. v. TAX Assessor, 38 Fla. Supp. 34 (Dade Cty. Cir. Ct. 1972)…rior years. However, it is recognized as the established rule that each year’s assessment must be based on its own validity and not upon the assessment of any prior or subsequent year. Metropolitan Dade County v. Tropical Park, Inc., Fla. App. 1971, 251 So. 2d 551, and cases cited therein. Accordingly, the increase in the 1970 assessed valuation has no relevance to the issues presented in this cause and warrants no consideration. [*36] The threshold issue presented by the record in this cause involves determi…
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Miami Atl. Dev. Corp. v. TAX Assessor, 41 Fla. Supp. 148 (Dade Cty. Cir. Ct. 1974)…egard to challenging the propriety of the subject assessment. Escambia Chemical Corp. v. Fisher, 277 So. 2d 307 (1st D.C.A. Fla. 1973); Overstreet v. Brickell Lum Corp. 262 So. 2d 707 (3d D.C.A. Fla. 1972); Metropolitan Dade County v. Tropical Park, 251 So. 2d 551 (3d D.C.A. Fla. 1971). Therefore, that portion of Mr. Mandel’s affidavit regarding the 1972 assessment is irrelevant and not competent evidence which this court should consider. Looking at the record in a light most favorable to the plaintiff, Mr.…
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Simpson v. Roxie H. Merrill, 234 So. 2d 350 (Fla. 1970)
- Keith Invs., Inc. v. James, 220 So. 2d 695 (Fla. 4th DCA 1969)
- Metro. Dade Cnty. v. Tropical Park, Inc., 231 So. 2d 243 (Fla. 3d DCA 1970)
- Isadore Hecht v. Dade Cnty., 234 So. 2d 709 (Fla. 3d DCA 1970)
- Porter W. Homer v. Hialeah Race Course, Inc., 249 So. 2d 491 (Fla. 3d DCA 1970)