Tuesday, December 1, 1998
Ronald Schultz vs Love PGI Partners, LP

No. 92,803

Place of Origin
Citrus County

Facts
Schultz, the Citrus County Property Appraiser, denied agricultural tax exemptions for portions of property owned by Love PGI Partners and Sugarmill Woods, Inc. The appraiser contended that the land in question was being used for forestry by natural regeneration and cattle grazing, which he said were not bona fide agricultural uses. When the landowners sued, the trial court upheld the denial of exemptions. On appeal, the Fifth District Court reversed, and Schultz appeals.