Jupiter Hotels Ltd. Partnership v. Higgs

District Court of Appeal of Florida

Jupiter Hotels Ltd. Partnership v. Higgs

651 So. 2d 730, 1995 Fla. App. LEXIS 1983, 1995 WL 79937

CourtDistrict Court of Appeal of Florida

DecidedMarch 1, 1995

DocketNo. 94-1804

StatusPublished

This text of 651 So. 2d 730 (Jupiter Hotels Ltd. Partnership v. Higgs) is published on Counsel Stack Legal Research, covering District Court of Appeal of Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Jupiter Hotels Ltd. Partnership v. Higgs, 651 So. 2d 730, 1995 Fla. App. LEXIS 1983, 1995 WL 79937 (Fla. Ct. App. 1995).

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Opinion

PER CURIAM.

Affirmed. Countryside Country Club, Inc. v. Smith, 573 So.2d 14 (Fla. 2d DCA 1990) (where taxpayer relied only upon the income approach and presented no convincing evidence of value based upon either the market approach or cost approach pursuant to sec[731]*731tion 193.011, Florida Statutes (1987) and there was substantial and competent evidence that the tax appraiser utilized all three approaches in his valuation, taxpayer failed to meet its burden of proof); Bystrom v. Equitable Life Assurance Society, 416 So.2d 1133, 1142 (Fla. 3d DCA 1982), rev. denied, 429 So.2d 5 (Fla.1983) (“Where the taxpayer is successful in overcoming the presumptive validity in favor of the preliminary assessment, he must, in order to prevail, additionally present evidence with respect to the just valuation of the property utilizing all of the applicable statutory criteria.”).

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PER CURIAM.

Affirmed. Countryside Country Club, Inc. v. Smith, 573 So.2d 14 (Fla. 2d DCA 1990) (where taxpayer relied only upon the income approach and presented no convincing evidence of value based upon either the market approach or cost approach pursuant to sec[731]*731tion 193.011, Florida Statutes (1987) and there was substantial and competent evidence that the tax appraiser utilized all three approaches in his valuation, taxpayer failed to meet its burden of proof); Bystrom v. Equitable Life Assurance Society, 416 So.2d 1133, 1142 (Fla. 3d DCA 1982), rev. denied, 429 So.2d 5 (Fla.1983) (“Where the taxpayer is successful in overcoming the presumptive validity in favor of the preliminary assessment, he must, in order to prevail, additionally present evidence with respect to the just valuation of the property utilizing all of the applicable statutory criteria.”).

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651 So. 2d 730, 1995 Fla. App. LEXIS 1983, 1995 WL 79937, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jupiter-hotels-ltd-partnership-v-higgs-fladistctapp-1995.

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