Homer v. Connecticut General Life Ins. Co., 67--983
| Decision Date | 30 July 1968 |
| Docket Number | No. 67--983,67--983 |
| Parties | Porter W. HOMER, as Acting County Manager of Dade County, Florida, charged with the duties and obligations of the Tax Assessor of Dade County, Florida, et al., Appellants, v. CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a corporation, Fontainebleau Hotel Corp., and Charnofree Corporation, both Florida corporations, Appellees. |
| Court | Florida District Court of Appeals |
Thomas C. Britton, County Atty., and Stuart L. Simon and John G. Fletcher, Asst. County Attys., for appellants.
Sibley, Giblin, Levenson & Ward, Miami Beach, for appellees.
Before CHARLES CARROLL, C.J., and HENDRY and SWANN, JJ.
The appellees brought action against the appellants in chancery challenging the validity of the 1965 ad valorem tax valuation on the Fontainebleau Hotel. Their complaint alleged, in part, that in 1963 the Circuit Court of Dade County had legally determined that 50% Of the just valuation of the Fontainebleau property was $7,945,100; that this finding bound the Dade County Tax Assessor to a 100% Valuation of $15,890,200 in 1965; and, that the 1965 assessment of $16,975,200 was improper because there has been no change in the condition of the property between the 1963 adjudication and the 1965 tax assessment. The appellants (taxing authorities) answered, and denied that the property was assessed in an amount in excess of its fair market value. The appellants subsequently filed their motion to produce the following:
(1) The income records pertaining to income received by Connecticut General Life Insurance Company from the Fontainebleau Hotel;
(2) The United States income tax returns of the Fontainebleau Hotel, for the years 1962 through 1965;
(3) All of the insurance policies covering damage to the Fontainebleau Hotel, or which covered same during the years 1962 through 1965;
(4) Records showing actual expenses and maintenance costs incurred by the Fontainebleau for the years 1962 through 1965; and
(5) The mortgages referred to in plaintiff's answer to defendant's interrogatory number 34.
The trial judge found that the appellants had not established good cause for the production of these documents and denied their motion. This interlocutory appeal follows.
Section 193.11, Fla.Stat., F.S.A., directs that the County Tax Assessor shall make out an assessment roll of all taxable property in the county, real and personal, between January 1 and July 1 in each year. It requires that he 'shall assess all property on the basis provided in § 193.021'.
Section 193.021, Fla.Stat., F.S.A., pro vides that the County Tax Assessor in arriving at a just valuation, Shall take into consideration certain specific factors, the seventh of which is 'the income from said property'.
It is well recognized that the party seeking discovery of documents under Rule 1.350, Florida Rules of Civil Procedure, 30 F.S.A., has the burden of showing good cause therefor. Seaboard Air Line R. Co. v. Timmons, Fla.1952, 61 So.2d 426; Olin's Rent-A-Car System, Inc. v. Avis Rental Car System of Florida, Inc., Fla.App.1961, 135 So.2d 434. As stated above, it is equally well established, by legislative act, that the...
To continue reading
Request your trial
-
Bystrom v. Equitable Life Assur. Soc. of U.S., s. 80-26
...to the valuation as of January 1 as well as rebuttal to the Taxpayers' appraiser's valuation. In Homer v. Connecticut General Life Insurance Company, 213 So.2d 490, 492 (Fla. 3d DCA 1968), we stated, "The assessment may be defended by the presentation of any legally competent and relevant e......
-
State Farm Fire & Cas. Co. v. Lichtman
...So.2d 498; Southern Mill Creek Products Co., Inc. v. Delta Chemical Company, Fla.App.1967, 203 So.2d 53; Homer v. Connecticut General Life Insurance Company, Fla.App.1968, 213 So.2d 490. On the cross-assignment, we find that the trial court erred in limiting the fee of the insureds' attorne......
-
Bystrom v. Whitman
...assessment is the amount of the assessment, not the methodology utilized in arriving at the valuation. Homer v. Connecticut General Life Insurance Co., 213 So.2d 490 (Fla. 3d DCA 1968). An appraiser may reach a correct result for the wrong reason. City National Bank v. Blake, 257 So.2d 264 ......
-
Whitman v. Bystrom, S.F. WHITMA
...in making the assessment. As we there said, the issue being litigated is "the amount of the assessment, not the manner of arriving at it." Id. at 492. In the present case, however, the taxpayers, unlike the taxpayers in Homer v. Connecticut General, do not base their claim that the records ......