Town of Bay Harbor Island v. Lancelot Associates

District Court of Appeal of Florida

Town of Bay Harbor Island v. Lancelot Associates

243 So. 2d 437, 1971 Fla. App. LEXIS 5411

CourtDistrict Court of Appeal of Florida

DecidedJanuary 26, 1971

DocketNo. 70-492

StatusPublished

Cited by6 cases

This text of 243 So. 2d 437 (Town of Bay Harbor Island v. Lancelot Associates) 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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Town of Bay Harbor Island v. Lancelot Associates, 243 So. 2d 437, 1971 Fla. App. LEXIS 5411 (Fla. Ct. App. 1971).

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Opinion

PER CURIAM.

This appeal is from a final judgment rendered against the taxing authorities in an ad valorem tax case.

We reverse. The tax assessor is required to consider all the criteria set forth in § 193.011, Fla.Stat., F.S.A. (formerly § 193.021, Fla.Stat.) in arriving at an assessment of real property. Metropolitan Dade County v. Tropical Park, Fla.App.1970, 231 So.2d 243.

The record on appeal shows that he considered the income from this highrise apartment in arriving at its assessment. He rejected the income method as a proper basis for making this assessment because of an insufficient period of time to indicate the income derived from the high rise and it would have been necessary to use prospective income in order to utilize the income method. Such action was proper on the part of the assessor. See Bal Harbour Club, Inc. v. Dade County, Fla.App.1969, 222 So.2d 428; Williams v. Simpson, Fla. App. 1968, 209 So.2d 262; and § 193.011, Fla.Stat., F.S.A.

Having determined that this assessment of Dade County Tax Assessor was based on a consideration of all the criteria in § 193.011, Fla.Stat., F.S.A., and that it was a valid assessment, we will not consider appellant’s other point for reversal.

The final judgment is reversed and the cause is remanded with instructions to enter a final judgment for the appellant taxing authorities.

It is so ordered.

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PER CURIAM.

This appeal is from a final judgment rendered against the taxing authorities in an ad valorem tax case.

We reverse. The tax assessor is required to consider all the criteria set forth in § 193.011, Fla.Stat., F.S.A. (formerly § 193.021, Fla.Stat.) in arriving at an assessment of real property. Metropolitan Dade County v. Tropical Park, Fla.App.1970, 231 So.2d 243.

The record on appeal shows that he considered the income from this highrise apartment in arriving at its assessment. He rejected the income method as a proper basis for making this assessment because of an insufficient period of time to indicate the income derived from the high rise and it would have been necessary to use prospective income in order to utilize the income method. Such action was proper on the part of the assessor. See Bal Harbour Club, Inc. v. Dade County, Fla.App.1969, 222 So.2d 428; Williams v. Simpson, Fla. App. 1968, 209 So.2d 262; and § 193.011, Fla.Stat., F.S.A.

Having determined that this assessment of Dade County Tax Assessor was based on a consideration of all the criteria in § 193.011, Fla.Stat., F.S.A., and that it was a valid assessment, we will not consider appellant’s other point for reversal.

The final judgment is reversed and the cause is remanded with instructions to enter a final judgment for the appellant taxing authorities.

It is so ordered.

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243 So. 2d 437, 1971 Fla. App. LEXIS 5411, Counsel Stack Legal Research, https://law.counselstack.com/opinion/town-of-bay-harbor-island-v-lancelot-associates-fladistctapp-1971.

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