Case Name: R. R. WALDEN, as Tax Assessor of Hillsborough County, Florida, and J. Ed. Straughn, as Executive Director of the Department of Revenue, State of Florida, Petitioners-Appellants, v. The HERTZ CORPORATION, a Delaware Corporation, et al., Respondents-Appellees
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1975-07-30
Citations: 320 So. 2d 385
Docket Number: Nos. 46283, 46328
Parties: R. R. WALDEN, as Tax Assessor of Hillsborough County, Florida, and J. Ed. Straughn, as Executive Director of the Department of Revenue, State of Florida, Petitioners-Appellants, v. The HERTZ CORPORATION, a Delaware Corporation, et al., Respondents-Appellees.
Judges: ADKINS, C. J., ROBERTS, J., and MORPHONIOS and TENCH, Circuit Judges, concur.
Reporter: Southern Reporter, Second Series
Volume: 320
Pages: 385–387

Head Matter:
R. R. WALDEN, as Tax Assessor of Hillsborough County, Florida, and J. Ed. Straughn, as Executive Director of the Department of Revenue, State of Florida, Petitioners-Appellants, v. The HERTZ CORPORATION, a Delaware Corporation, et al., Respondents-Appellees.
Nos. 46283, 46328.
Supreme Court of Florida.
July 30, 1975.
Rehearing Denied Nov. 4, 1975.
Brooks P. Hoyt, of MacFarlane, Ferguson, Allison & Kelly, Tampa, and Robert L. Shevin, Atty. Gen., and Winifred L. Wentworth, Asst. Atty. Gen., for petitioners-appellants.
Stewart C. Eggert, of Allen, Dell, Frank & Trinkle, and Paul B. Johnson of Gregory, Courts, Paniello, Johnson & Hayes, Tampa, for respondents-appellees.
Stuart Simon, Dade County Atty., and R. A. Cuevas, Jr., Asst. Dade County Atty., for Dade County Taxing Authorities, amicus curiae.
James M. Reed of Holland & Knight, Tampa, for Host International, Inc., ami-cus curiae.

Opinion:
PER CURIAM.
This cause is before this Court on Direct Appeal from a decision of the District Court of Appeal, Second District, in Hertz Corporation v. Walden, reported at 299 So.2d 121 (Fla.App.1974).
The historical background, factual situation, and questions of law, and the decision sub judice appear in the opinion of the District Court of Appeal in this cause, and in the interest of brevity, will not be repeated here. We have heard oral argument, examined the record, and considered the briefs and are of the opinion that the Second District Court of Appeal correctly decided the case, and their opinion is therefore adopted as the decision of this Court.
Accordingly, the decision of the District Court is hereby,
Affirmed.
ADKINS, C. J., ROBERTS, J., and MORPHONIOS and TENCH, Circuit Judges, concur.
OVERTON, J., concurs specially with an opinion.
ENGLAND, J., dissents with an opinion, with which ALDERMAN, Circuit Judge, concurs.