Green v. Florida East Coast Ry. Co., No. D-254
| Court | Court of Appeal of Florida (US) |
| Writing for the Court | CARROLL, DONALD K. |
| Citation | 141 So.2d 326 |
| Parties | Ray E. GREEN, Comptroller of the State of Florida, Richard W. Ervin, Attorney General of the State of Florida, and J. Edwin Larson, Treasurer of the State of Florida, as and constituting the Railroad Assessment Board of the State of Florida, and Ray E. Green, as Comptroller of the State of Florida, Appellants, v. FLORIDA EAST COAST RAILWAY COMPANY, a corporation, Appellee. |
| Docket Number | No. D-254 |
| Decision Date | 17 May 1962 |
Page 326
v.
FLORIDA EAST COAST RAILWAY COMPANY, a corporation, Appellee.
Richard W. Ervin, Atty. Gen., Joseph C. Jacobs, and Edward S. Jaffry, Assts. Atty. Gen., for appellants.
Hall, Hartwell, Peeples & Hall, Tallahassee, for appellee.
CARROLL, DONALD K., Chief Judge.
The members of the Railroad Assessment Board, the defendants below, have appealed from an order entered by the Circuit Court for Leon County denying their motion to dismiss the plaintiff's complaint.
The essential allegations of the complaint are as follows: that the plaintiff is a railroad corporation authorized to operate as a common carrier by railroad wholly within the State of Florida; that the defendants constitute the Florida Railroad Assessment Board and have the duty of assessing and apportioning railroad property in the State of Florida for purposes of taxation; that the plaintiff had filed an amended return showing an aggregate full cash valuation of its railroad property of $20,609,959, yet
Page 327
the defendants assessed its railroad property for the year 1961 at $50,735,661; that the latter valuation is grossly in excess of the true cash value and is discriminatory in that the plaintiff's property is assessed at a much higher valuation than other taxable property in the state and in the counties and municipalities of the state in which the plaintiff operates. The plaintiff alleges upon information and belief that the basis for the board's assessment was one-third of the following: (1) 'reproduction cost' less depreciation as determined by the Interstate Commerce Commission; (2) the average market price of the stock and debt of the plaintiff for the previous five years; and (3) the capitalization at six per cent of the average of the net railroad operating income for the previous five years. The complaint further alleges that the said method of computation is unrealistic, arbitrary, discriminatory, and productive of a valuation that bears no reasonable relationship to the full cash value of the plaintiff's railroad property, for many reasons detailed in the...To continue reading
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3 practice notes
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McKinney-Green, Inc. v. Davis, KINNEY-GREE
...from the four corners of the complaint, sufficiently state one or more claims for relief. Green v. Florida East Coast Railway Co., 141 So.2d 326, 327 (Fla. 1st DCA 1962); Padovano, Fla.App.Prac. Sec. 5.4B (1992 pocket part). We are obliged to accept all well-pled allegations of the complain......
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Florida East Coast Ry. Co. v. Green, No. F-380
...that appeal we entered our opinion and judgment affirming the said order, as reported in Green v. Florida East Coast Railway Co., Fla., 141 So.2d 326 (1962). In our said opinion we took care to emphasize the fact that we were therein ruling upon 'allegata' and not 'probata' and that we were......
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Viyella v. Jackson, No. 77-384
...and affirm the order of the trial court denying appellants' motion to dismiss the complaint. Green v. Florida East Coast Railway Company, 141 So.2d 326 (Fla.1st DCA Any other points raised by appellants are without merit. Affirmed. ...
3 cases
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McKinney-Green, Inc. v. Davis, KINNEY-GREE
...from the four corners of the complaint, sufficiently state one or more claims for relief. Green v. Florida East Coast Railway Co., 141 So.2d 326, 327 (Fla. 1st DCA 1962); Padovano, Fla.App.Prac. Sec. 5.4B (1992 pocket part). We are obliged to accept all well-pled allegations of the complain......
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Florida East Coast Ry. Co. v. Green, No. F-380
...that appeal we entered our opinion and judgment affirming the said order, as reported in Green v. Florida East Coast Railway Co., Fla., 141 So.2d 326 (1962). In our said opinion we took care to emphasize the fact that we were therein ruling upon 'allegata' and not 'probata' and that we were......
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Viyella v. Jackson, No. 77-384
...and affirm the order of the trial court denying appellants' motion to dismiss the complaint. Green v. Florida East Coast Railway Company, 141 So.2d 326 (Fla.1st DCA Any other points raised by appellants are without merit. Affirmed. ...