FORD HAUSMAN, AS ORANGE COUNTY PROPERTY APPRAISER ET AL., APPELLANTS,
v.
ALBERT G. HARTOG, AS TRUSTEE, APPELLEE
PER CURIAM.
This is an appeal from a final judgment reinstating the classification of 80 acres of appellee’s property as agricultural. We find no error in the final judgment as to the classification of a 25 acre orange grove located on the appellee’s property. Roden v. K & K Land Management, Inc., 368 So. 2d 588 (Fla. 1978). However, there is no evidence to support an agricultural classification for the remaining 55 acres of vacant land owned by the appellee. Accordingly, the judgment is affirmed in part and reversed in part with directions that further proceedings be conducted in accordance with this opinion.
CROSS, ANSTEAD and DAUKSCH, JJ., concur.
PER CURIAM.
Petition for Rehearing is DENIED.
CROSS and ANSTEAD, JJ., concur. DAUKSCH, J., concurs specially with opinion.
DAUKSCH, Judge,
concurring specially:
Because this case was controlled by Roden v. K & K Land Management, Inc., 368 So. 2d 588 (Fla.S.Ct. Case No. 51,954, Opinion filed March 22, 1979), I reluctantly joined in the majority opinion notwithstanding my interpretation of the applicable tax laws as I expressed in First National Bank of Hollywood v. Markham, 342 So. 2d 1016 (Fla. 4 DCA 1977). It is noted a portion of my expression in First National Bank of Hollywood v. Markham, supra, was disapproved in Roden v. K & K Land Management, Inc., 368 So. 2d 588 (Fla.S.Ct. Case No. 51,954, Opinion filed July 20, 1978).
Now that a most substantial minority of our Supreme Court have set out their dissent in the order on rehearing in Roden, I say that I must obey the majority opinion of our Supreme Court but I should much rather see right, as that mentioned minority saw it, prevail.
In my opinion the entire tract was bought and is held as a speculative investment and should be taxed as such, not as agricultural land.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Bystrom v. Union Land Invs., Inc., 477 So. 2d 585 (Fla. 3d DCA 1985)…4 See, e.g., St. Joe Paper Co. v. Adkinson, 400 So. 2d 983 (Fla. 1st DCA 1981) (non-productive 660-foot strip of beachfront property, comprising perimeter of 37,500-acre tract of forest land, properly classified non-agricultural); Hausman v. Hartog, 371 So. 2d 1036 (Fla. 4th DCA 1978) (upholding trial court’s agricultural classification of twenty-five-acre orange grove, but reversing same characterization of remaining fifty-five acres of vacant land owned by appellee); Mackle Co. v. Metropolitan Dade County, 2…
Authorities Cited
- Roden v. K & K Land Mgmt., Inc., 368 So. 2d 588 (Fla. 1978)
- First Nat'l Bank OF Hollywood v. Markham, 342 So. 2d 1016 (Fla. 4th DCA 1977)