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STATE OI' FLORIDA <br />DEPARTMENT OF REVENUE <br />In the matter of the ) <br />,application for refund ) <br />of ) <br />North American Car Corporation ) <br />) <br />TO: <br />Honorable Gene E. Morris <br />Indian River County Tax Collector <br />Indian River County Courthouse <br />Vero Beach, Florida 32960 <br />ORDER OF REFUND <br />On September 7, 1976, North American Car Corporation made <br />application for refund of 1971, 1972, 1973 and 1974 ad valorem taxes <br />of _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 1971, 1972, 1973 and 1974 were. <br />paid by'North American Car Corporation within .four years <br />next preceding September 7, 1976. <br />2. The authority of the Department of Revenue to make this <br />assessment for 1971, 1972, 1973 and 1974 was declared <br />invalid in the case of General American Transportation <br />Corporation v. Askew, 310 So.2d 46 (Fla. 1st D.C.A. 1975), <br />cert. due, 328 So.2d 840 (Fla. 1975). <br />and in accordance therewith, and pursuant to the authority granted <br />the department under 9195.106, F.S. you are <br />AUTHORIZED AND DIRECTED to make a refund in accordance with the <br />provisions of 9195.106(2) and (3), F.S., to North American Car <br />Corporation in the amount of $ 106.48 for 1971, $ 132.16 <br />for 1972, $ 130.84 for 1973 and $ 213.62 for 1974. <br />DONE AND ORDEAZED at Tallahassee, Florida this _6th day of <br />January, 1979. <br />Harry L. 'Coe, Jr. <br />Executive Director <br />Department.of Revenue <br />WK 39 PAGE 96 <br />FEB 21 1979 <br />