Tuesday, March 5, 2002
Alvin Mazourek v. Wal-Mart Stores, Inc.
no. 01-663
Hernando County
Wal-Mart challenged the Hernando County property appraiser's method of assessing
for ad valorem taxation purposes Wal-Mart's tangible personal property. The trial
court agreed with the property appraiser, but the Fifth District Court of Appeal
reversed, finding that the property appraiser should not have included within
the calculation of valuation the sales tax paid by Wal-Mart.