Oates v. Bailey, s. M--40

• Decision Date: 10 December 1970
• Docket Number: Nos. M--40,M--41,s. M--40
• Citation: 241 So.2d 730
• Parties: B. H. OATES, individually and as Trustee, etc., et al., Appellants, v. James BAILEY, as Tax Assessor of Volusia County, florida, et al. (two cases), Appellees.
• Court: Florida District Court of Appeals

Page 730

241 So.2d 730

B. H. OATES, individually and as Trustee, etc., et al., Appellants, v. James BAILEY, as Tax Assessor of Volusia County, florida, et al. (two cases), Appellees.

Nos. M--40, M--41.

District Court of Appeal of Florida, First District.

Dec. 10, 1970.

E. Clay Parker, Daytona Beach, for appellants.

Raymond, Wilson, Karl, Conway & Barr, Daytona Beach, for appellees.

RAWLS, Judge.

The plaintiffs have appealed from a judgment finding that certain lands designated as Parcels 3, 4, 5 and 6 are not agricultural lands for tax purposes except for 259 acres of planted pine. We are again confronted with the question of what criteria should be used by a county taxing official in determining what constitutes a bona fide forestry operation entitling the land to an agricultural classification for tax assessment purposes.

B. H. Oates, individually and as trustee for Wells-Oates Lumber Company, and others, brought these two actions contesting the tax assessments for the years 1966 and 1967 on certain lands. This appeal involves only the four parcels designated in the lower court as the Lehigh Tract and containing approximately 3,300 acres of woodland in Volusia County. By stipulation the parties agreed that the issue before the lower court was whether or not the property is entitled to an agricultural classification as forestry lands within the meaning of Section 193.11(3), Florida Statutes, F.S.A., and, if so, the proper assessed valuation.

Oates, who had been in the forestry business for 50 years, entered into a contract to purchase the four parcels from Lehigh Portland Cement Company on December 17, 1965, for $302.68 per acre. For some years prior to that time the property had been under the management of Bunnell Timber Company whose forestry operations on the acreage in question consisted solely of planting approximately 259 acres in slash pine and limited cutting on other portions. The contract to purchase permitted the seller to continue this arrangement with Bunnell provided the harvesting met with good forestry practices. The purchase of the Lehigh Tract was completed in June 1966 for the purpose of forestry operations. Approximately 90% Of the total tract is forest lands and the remainder is swamp. The topography is varied and contains sand pine, slash pine, hardwoods, scrub oaks, and palms. The pines are approaching the age for the harvesting of commercial pulpwood. Under the forestry practices used by Oates, if it is still growing, cutting should be delayed until it is saw-log size, that is, 25 to 40 years old. Oates denied that there was considerable unmerchantable species of trees on the property. He admitted that among the more valuable trees there were palms, turkey oaks, scrub oaks, and water oaks that had no timber value, but he contended that they had commercial value and even if not now merchantable, he believed they would be in the foreseeable future. He and his witnesses testified that it was not economically feasible to cut unwanted vegetation prior to harvesting because in doing so it would do more damage to the timber trees than it would do good. Seed trees had been left during the cuttings made prior to the 1966 purchase.

Since...