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IN THE CIRCUIT COURT OF THE 19TH
JUDICIAL CIRCUIT IN AND FOR ST.
~~,~~.7~ LUCIE COUNTY, FLORIDA
CENERAL JURISDICTION DIVISION
CIVIL ACTION NOS. 74-607-CA
. 74-1172-CA
(Consolidated) ~
(J. Alderman) ~
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GENERAL DEVELOPMENT CORPORATION, )
a Delaware corporation,
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_ Plaintiff,
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vs. •
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JAMES W. BASS, as St. Lucie
County Tax Assessor, et al., )
• Defendants. ) ;
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PARTIAL SUMMARY JUDGMENT ;
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This cause came on for hearing on February 3, 1975
on Plaintiff's Motion for Summary Judgment and the Court,
after reviewing the pleadings, affidavit and memorandum~ on
file and hearing argument of counsel, makes the following
Findings of Fact, Conclusions of Law and Order:
' Findings of Fact and
' Conclusions of Law .
` 1. The decision of Defendant Department of Revenue
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; invalidating the St. Lucie County Board of Tax Adjustment's
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E reinstatement of the 1973 agricultural classification of ~
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~ Plaintiff General Development Corporation's real property
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~ was taken without notice to the adversely affected taxpayer,
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j Plaintiff General Development Corporation, without an oppor-
x tunity for Plaintiff to be heard and to confront adverse witnesses
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~ and without notice to Plaintiff of the Department's findings
' of fact and conclusions of law. ~ j
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~ 2. The decision of the Florida Supreme Court in ~
Hollywood Jaycees and Hollywood Hills Private School vs.
x State of Florida, Department of Revenue, Case No. 45,478, ;
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` decided November 20, 1974 (Petition for Rehearing pending),
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~ holds that prior notice to the adversely affected taxpayer,
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~ BQOK2J6 PAGE1489
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