R. Hardy Matheson and William J. Matheson v. Sam L. Elcook

Per Curiam. Appellants are the owners of 67.89 acres of land on Key Biscayne admittedly worth $2,359,600.00. The appellee-County Tax Assessor valued the land at $490,510.00, and the appellant instituted the instant litigation in order to enjoin collection of taxes based on this valuation because it is appellant's contention that this property should be valued at $54,312.00 for tax purposes.