Valencia Center, Inc. v. Bystrom

• Decision Date: 10 May 1988
• Docket Number: 87-2406 and 87-2407,87-2405,Nos. 87-2404,s. 87-2404
• Citation: 526 So.2d 707
• Parties: VALENCIA CENTER, INC., Appellant, v. Franklin B. BYSTROM, Dade County Property Appraiser, Burt Williams, Dade County Tax Collector and P. Randall Miller, Executive Director of the Department of Revenue, Appellees.
• Court: Florida District Court of Appeals

Page 707

526 So.2d 707

VALENCIA CENTER, INC., Appellant, v. Franklin B. BYSTROM, Dade County Property Appraiser, Burt Williams, Dade County Tax Collector and P. Randall Miller, Executive Director of the Department of Revenue, Appellees.

Nos. 87-2404, 87-2405, 87-2406 and 87-2407.

District Court of Appeal of Florida Third District.

May 10, 1988.

John G. Fletcher, South Miami, for appellant.

Robert A. Ginsburg, Co. Atty., and Craig H. Coller and Daniel A. Weiss, Asst. Co. Attys., for appellees Franklin B. Bystrom and Burt Williams, Robert A. Butterworth, Atty. Gen., and Lealand L. McCharen, Asst. Atty. Gen., Tallahassee, for appellee Randall Miller.

Before SCHWARTZ, C.J., and HENDRY and FERGUSON, JJ.

PER CURIAM.

Valencia Center, Inc. appeals an order declaring section 193.023(6), Florida Statutes (1987), unconstitutional and upholding the property appraiser's tax assessment.

In an earlier challenge by Valencia of an assessment by the tax appraiser in 1980, we held that "[w]hat a property is currently used 'as' is often not the highest and best use," and that fair market value was a more appropriate basis for ascertaining a just value. Bystrom v. Valencia Center, Inc., 432 So.2d 108, 110 (Fla. 3d DCA 1983), review denied, 444 So.2d 418 (Fla.1984). We further held that to interpret section 193.011(2) in the method advanced by Valencia would be contrary to article VII, section 4, Florida Constitution (1968), which provides: "By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation...."

Subsequently section 193.023(6) was enacted, which provides:

In making his assessment of improved property which is subject to a lease entered into prior to 1965 in an arm's length, legally binding transaction, not designed to avoid ad valorem taxation, and which has been determined by the courts of this state to restrict the use of...