Supreme Court of Florida

In an assessment of tangible personal property within stores, an appraiser may include sales tax in the original cost paid on the property, where the appraiser determines the ad valorem assessment under the cost approach, pursuant to generally accepted appraisal methods.

Appellate Information

• Decided 06/13/2002
• Published 06/13/2002

Judges

• WELLS, C.J.

Court

• Supreme Court of Florida

Counsel

• For Appellant:
  
• Mark Aliff, Assistant Attorney General, Tallahassee, FL;  and Gaylord A. Wood, Jr., and B. Jordan Stuart of Wood & Stuart, P.A., New Smyrna Beach, FL, for Petitioners., Roy C. Young, General Counsel, Young, van Assenderp, Varnadoe & Anderson, P.A., Tallahassee, FL;  and Victoria L. Weber and Rex D. Ware, Special Counsel, of Hopping, Green & Sams, P.A., Tallahassee, FL, for the Florida Chamber of Commerce, Amicus Curiae., J. Ben Harrill of Figurski & Harrill, Holiday, FL, for Mike Wells as Pasco County Property Appraiser, Amicus Curiae., John C. Dent, Jr., and Sherri L. Johnson of Dent & Cook, Sarasota, FL, for James Todora, as Property Appraiser of Sarasota County;  Ed Crapo, as Property Appraiser of Alachua County;  Timothy“ Pete” Smith, as Property Appraiser of Okaloosa County;  and Ervin Higgs, as Property Appraiser of Monroe County, Amici Curiae.


• For Appellees:
  
• Stacy D. Blank and Robert E.V. Kelley, Jr. of Holland & Knight LLP, Tampa, FL, for Respondent.