417 So. 2d 1002

A. H. BLAKE, Property Appraiser of Dade County, Florida; and Harry L. Coe, Director of Department of Revenue, Appellants, v. OCEANCOAST CORPORATION; Stephen Muss and the Estate of Alexander Muss, d/b/a Seacoast Towers South; Alexander Muss and Sons, Inc., a New York corporation, Appellees.

No. 81-131.

District Court of Appeal of Florida, Third District.

May 25, 1982.

Rehearing Denied Aug. 25, 1982.

Robert A. Ginsburg, County Atty., and Vicki J. Jay, Asst. County Atty., for appellants.

Lapidus & Stettin and Richard L. Lapi-dus, Miami, for appellees.

Before HUBBART, C. J., and DANIEL S. PEARSON, J., and EZELL, BOYCE F., Jr. (Ret.), Associate Judge.

PER CURIAM.

We reverse the final judgment which denied relief to the Dade County Property Appraiser, who, pursuant to Section 194.-*1003032(6)(a) 2, Florida Statutes (1977), initiated a de novo proceeding in the Circuit Court to challenge the Property Appraisal Adjustment Board’s reduction of the appraiser’s assessment for the 1978 tax year on Seacoast Towers South, an apartment building owned by the appellee-taxpayers.

There is simply no record support for the trial court’s finding that the Property Appraiser did not consider all of the criteria set forth in Section 193.011, Florida Statutes (1977), although, most certainly, the record reflects that the Property Appraiser assigned far greater weight to certain of the criteria than others, as, of course, he was permitted to do without jeopardizing the legality of his assessment. The Bath Club, Inc. v. Dade County, 394 So.2d 110 (Fla.1981); Straughn v. Tuck, 354 So.2d 368 (Fla.1978); Atlantic International Investment Corp. v. Turner, 383 So.2d 919 (Fla. 5th DCA 1980); Lanier v. Walt Disney World Co., 316 So.2d 59 (Fla. 4th DCA 1975); Town of Bay Harbor Island v. Lancelot Associates, 243 So.2d 437 (Fla. 3d DCA 1971); Metropolitan Dade County v. Tropical Park, Inc., 231 So.2d 243 (Fla. 3d DCA 1970). Because the evidence indisputably showed that the Property Appraiser’s assessment was made in substantial compliance with Section 193.011, Florida Statutes (1977), the assessment was entitled to be presumed correct. Since the evidence presented by the taxpayers did not show that there was no reasonable hypothesis to support the Property Appraiser’s assessment, the judgment in their favor must fall. Bystrom v. Equitable Life Assurance Society of the United States, 416 So.2d 1133 (Fla. 3d DCA 1982).1

Accordingly, the final judgment is reversed with directions to enter judgment for the plaintiffs and reinstate the Property Appraiser’s preliminary assessment as the correct and legal assessment.

Reversed and remanded with directions.

Blake v. Oceancoast Corp.
417 So. 2d 1002

Case Details

Name
Blake v. Oceancoast Corp.
Decision Date
May 25, 1982
Citations

417 So. 2d 1002

Jurisdiction
Florida

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