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  6. Robert Lee Shapiro
Robert Lee Shapiro
Robert Lee Shapiro
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Bar #129436(FL)     License for 55 years; Member in Good Standing
Palm Beach Gardens FL

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5D08-3113  PARLER v. State  (2010)
District Court of Appeal of Florida Filed: Jun. 11, 2010 Citations: 37 So. 3d 871
37 So. 3d 871 (2010) PARLER v. STATE. No. 5D08-3113. District Court of Appeal of Florida, Fifth District. June 11, 2010. Decision Without Published Opinion Affirmed.
88-824  New Image Carpets, Inc. v. SANDERY CONST., INC.  (1989)
District Court of Appeal of Florida Filed: Feb. 10, 1989 Citations: 541 So. 2d 1235
541 So. 2d 1235 (1989) NEW IMAGE CARPETS, INC., a Dissolved Florida Corporation, by Ralph JAMES, Michael James and Joann James, As Last Board of Directors and Statutory Trustees, Appellant, v. SANDERY CONSTRUCTION, INC., Lois Webb, Mallory L. Johnson and Wife, Lenell O. Johnson, and Community National Bank at Bartow, Appellees. No. 88-824. District Court of Appeal of Florida, Second District. February 10, 1989. Stephen F. Baker, Winter Haven, for appellant. Stephen K. Brooks of Stanley, Wines, Be..
75-001410  GOODRATCH, INC. vs. DEPARTMENT OF REVENUE  (1975)
Division of Administrative Hearings, Florida Latest Update: Oct. 26, 1976
The issue in this cause is whether petitioner is entitled to either an agricultural classification of its land under F.S. 193.461 or a reduced assessment of its land under F.S. 193.011 for purposes of ad valorem taxation. More specifically, the issue is whether the change made by the Palm Beach County Board of Tax Adjustment in the property appraiser's assessment of petitioner's property lacked legal sufficiency or whether the evidence presented was insufficient to overcome the appraiser's presumption of correctness. In accordance with F.S. 193.122(1) and the case of Hollywood Jaycees v. State Department of Revenue, 306 So.2d 109 (Fla. 1975), the evidence and argument adduced at the hearing was limited to the scope of the record established before the Palm Beach County Board of Tax Adjustment (BTA).Failure to timely file for agricultural assessment means fair market value assessment will be upheld.
75-001461  J. C. WELLBROOK AND T. F. KEARNEY vs. DEPARTMENT OF REVENUE  (1975)
Division of Administrative Hearings, Florida Latest Update: Oct. 26, 1976
The issue in this cause is whether petitioners are entitled to either an agricultural classification of their land under F.S. 193.461 or a reduced assessment of their land under F.S. 193.011 for purposes of ad valorem taxation. More specifically, the issue is whether the change made by the Palm Beach County Board of Tax Adjustment in the property appraiser's assessment of petitioners' property lacked legal sufficiency or whether the evidence presented was insufficient to overcome the appraiser's presumption of correctness. In accordance with F.S. 193.122(1) and the case of Hollywood Jaycees v. State Department of Revenue, 306 So. 2d 109 (Fla. 1975), the evidence and argument adduced at the hearing was limited to the scope of the record established before the Palm Beach County Board of Tax Adjustment (BTA).Failure to timely file for agricultural assessment means FMV assessment will be upheld.
75-001331  KINGS POINT HOUSING CORPORATION AND K. D. EATMON vs. DEPARTMENT OF REVENUE  (1975)
Division of Administrative Hearings, Florida Latest Update: Mar. 12, 1976
Mere fact agicultural land purchased for three times the fair market value was not dispositive of issue of classific for taxation. Here, evidence overcame tax assessor's premises of correctness.

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