WARREN CHARLES LOWE, APPELLANT,

v.

STATE OF FLORIDA, APPELLEE

Citator

Cited By (12 total)

• Page v. City OF Fernandina Beach, 714 So. 2d 1070 (Fla. 1st DCA 1998)
  …93. Ad valorem taxes assessed against property in this state for any given tax year must stand or fall on its own validity, unconnected with the assessment made against that land during any prior or subsequent year. Container Corp. of Am. v. Long, 274 So. 2d 571, 573 (Fla. 1st DCA 1973). See Southern Bell Tel. & Tel. Co. y. Broward County, 665 So. 2d 272 (Fla. 4th DCA 1995); Keith Invs. v. James, 220 So. 2d 695 (Fla. 4th DCA 1969) (cited with approval in Spooner v. Askew, 345 So. 2d 1055, 1059 n. 17 (Fla.19…
• S. Bell Tel. & Tel. Co. v. Broward Cnty., 665 So. 2d 272 (Fla. 4th DCA 1995)
  …enters around its position that every tax year stands alone, and that the court is obliged to review the evidence and arguments in each case on its own merits. Keith Invs. v. James, 220 So. 2d 695 (Fla. 4th DCA 1969); Container Corp. of Am. v. Long, 274 So. 2d 571 (Fla. 1st DCA 1973). In the instant case, appellant contends that because the decision of the court below made no findings based on the factual record of this ease, it appears that it dismissed all of Southern Bell’s claims relying on its decision…
• LEE Cnty. Elec. Co-Operative, Inc. v. Lowe, 344 So. 2d 308 (Fla. 2d DCA 1977)
  …e” and the discretion of the property appraiser must be exercised within the legislative parameters. See Walter v. Schuler, 176 So. 2d 81 (Fla.1965); Cassady v. McKinney, 296 So. 2d 94, 96 (Fla.2d DCA 1974); Container Corporation of America v. Long, 274 So. 2d 571, 574 (Fla.1st DCA 1973). The property owner has carried the burden of establishing the prima facie invalidity of the assessment of his property. The motion to dismiss the property owner’s suit should not have been granted. See GAC Properties, Inc.…

Authorities Cited

• Emmitt Monroe Spencer v. State, 133 So. 2d 729 (Fla. 1961)
• Coleman v. State, 215 So. 2d 96 (Fla. 4th DCA 1968)