Laserfiche WebLink
STATE OV 1'J,011I DA <br />DEPARTMENT OF PEVENUI: <br />In the matter of the ) <br />application for refund ) <br />of ) t <br />'1 <br />ACF Industries, Inc. ) <br />) <br />TO: <br />Honorable Gene E. Morris <br />Indian River County Tax Collyctor <br />Indian River County Courthouse <br />Vero Beach, Florida 32960 <br />ORDER OF REFUND <br />On April 4, 1977, ACF Industries, Inc. made application for <br />refund of 1972, 1973, 1974 and 1975 ad valorem taxes on its <br />rolling stock paid to Indian River County, Florida: <br />After having reviewed the application and evidence furnished <br />in support thereof, the department makes the following findings: <br />1, The respective taxes for 1973, 1974, and 1975 were <br />paid by ACF Industries, Inc. within f-our�.years next <br />preceding April 4, 1977. <br />2. The authority of the Department of Revenue to make <br />this assessment for 1972, 1973 and 1975 was declared <br />invalid in the case of (Ioncr-a1 American Transportation <br />Corporation v. Askew, 310 So.2d 46 (Fla. 1st DCA 1975), <br />cert. denied, 328 So.2d 840 (Fla. 1975). <br />3. The refund claim for 1972 taxes is barred by the statute <br />of limitations. <br />4.. There is no basis for.•an administrative determination <br />that -the 1975 taxes should -he refunded. <br />and in accordance therewith, and pursuant to the authority granted <br />the department under §195.106, F.S., you are <br />AUTIIORIZF.D AND DIRECTED to make,a refund in accordance with <br />the provisions of 5195,106(2) and (3), F.S•, to ACF Industries, <br />Inc. in the amount of $ 155.02 for 3973. and <br />$ 117.46 —_--_ _ for 1974. <br />DONE AND ORDFME'D at Tallahassee, Florida this 7 day of <br />1978. <br />�Y« r? v• 1 17 <br />Ilarry 1- C(le, Jr, <br />Exo('111 l Ve Diroct-or <br />Dc t�arlm� nt of kc•vorille <br />SEP 0 6 1978x. <br />