DEPARTMENT OF REVENUE OF THE STATE OF FLORIDA, A STATE AGENCY, AND RANDY MILLER, ITS EXECUTIVE DIRECTOR, PETITIONERS/APPELLANTS,
v.
RONALD J. SCHULTZ, AS PINELLAS COUNTY PROPERTY APPRAISER, RESPONDENT/APPELLEE
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The Department of Revenue appeals a final judgment awarding chemical companies a refund of severance taxes, challenging the trial court's decision to strike down the DOR's revised method of computing the tax by including the severance tax itself in the 'value' for tax purposes.
The court affirmed the trial court's judgment, holding that the Department of Revenue erred in revising its method to include the severance tax in the 'value' for tax purposes.
The Department of Revenue revised its method for computing severance taxes to include the tax amount in the 'value' of minerals at the point of severa…
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PER CURIAM.
We are asked to review an order which the trial court entered below subsequent to its order denying the appellants’ motion for change of venue. Recently, in a separate appeal this court reversed the order denying the motion for change of venue. Department of Revenue v. Schultz, 392 So. 2d 926 (Fla.2d DCA 1980). Therefore, we vacate the order of November 6,1980, without prejudice to the parties to seek such interim relief as they may deem advisable in the appropriate forum. See Straughn v. Grootemaat, 291 So. 2d 669 (Fla.2d DCA 1974); Dickinson v. Grootemaat, 291 So. 2d 669 (Fla.2d DCA 1974).
BOARDMAN, Acting C. J., and GRIMES and CAMPBELL, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Straughn v. Grootemaat, 291 So. 2d 669 (Fla. 2d DCA 1974)
- Dep't OF Revenue OF the State OF Fla. v. The Honorable Ronald J. Schultz, 392 So. 2d 926 (Fla. 2d DCA 1980)