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opportunity for the taxpayer to be heard and confront adverse
witnesses, and notice to the taxpayer of the findings of
fact and conclusions of law of the Department are "constitutional
conditions precedent" to the Department's invalidation of ?
changes in the tax assessment roll by the Hoard of Tax Adjustment.
- Where such procedural safeguards are denied the taxpayer, the ;
decision of the Department of Revenue must be quashed and new
proceedings before the Department held.
ORDER
Therefore, it is ORDERED:
1. Partial Summary Judgment is hereby granted in
favor of Plaintiff and against Defendant Department of
Revenue on the ground that the procedure by which the Depart-
ment of Revenue invalidated the action of the St. Lucie
Board of Tax Adjustment denied Plaintiff's constitutional
rights to procedural due process;
2. The decision of the Department of Revenue
invalidating the St. Lucie Board of Tax Adjustment's reinstate-
ment of the 1973 agricultural classification of Plaintiff's
property is hereby quashed; and
! 3. The Department of Revenue is ordered to
€ conduct a hearing de novo for the purposes described in
i
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~ Section 193.122, Florida Statutes. The conduct of such
; hearing shall be governed by the instructions of the Florida
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~ Supreme Court to the Department in Hollywood Jaycees and
~ Hollywood Hills Private School v. State of Florida, Department
~ ' -
~ of Revenue, Supra.
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M DONE and ORDERED in Chambers at Ft. Pierce, St. Lucie
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~ County, Florida this ~ day of Feb ry, 1975.
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e~ ircu t Ju ge
:
f !0 ~Nd RECOROEe
=~lYC1E COUMTY ftA,
; Copies furnished to: 1~OCER rp~T~:
CtERK CIRCUIT CO!?RT
~ AEOORD YERiFtEO
~ Mr. William F. Willes
{ Mr. Ralph Wilson ~ ~l 3~ pN •n ~
~ Mr. Sydney H. McKenzie, III
~ tZs. Susan W. Diner
~ ~~U1S'~4
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gooK236 ~~~E14~
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