# City National Bank of Miami v. Blake

> District Court of Appeal of Florida · February 1, 1972 · 257 So. 2d 264

URL: https://www.frixlaw.com/law-library/cases/7447219

## Case

- **Full name:** CITY NATIONAL BANK OF MIAMI, a National banking institution, as Trustee, and Hotel Properties, Ltd., a limited partnership d/b/a Miami Airport Inn v. Alf H. BLAKE, as Acting Tax Assessor of Metropolitan Dade County, Florida
- **Court:** District Court of Appeal of Florida
- **Decided:** February 1, 1972
- **Citations:** 257 So. 2d 264; 1972 Fla. App. LEXIS 7533
- **Precedential status:** Published
- **Opinion:** Concurrence by Carroll
- **Judges:** Carroll, Hendry, Swann
- **Cited by:** 17 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7447219

## Opinion text

CARROLL, Judge
(concurring specially).
I concur in the judgment. The ground upon which I consider the judgment of the trial court should be affirmed is that when the assessment was confirmed in an arbitration proceeding invoked by the taxpayers, under § 194.033 Fla.Stat., F.S.A. in effect at that time, the result of the arbitration was final on the question and the parties became bound thereby. The statute relating to the arbitration appears to have so provided, as follows: “Such decision shall include a finding of facts and be in writing, and it shall be final unless overturned by a court of competent jurisdiction.” The subsequent court action filed by the taxpayers was not one to “overturn” the arbitration decision, but for a determination of the matter in disregard thereof.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7447219. Public record. Not legal advice.