District Court of Appeal of Florida September 17, 1963, No. E-228 (Nowling v. Skillman)

STURGIS, Chief Judge.

The tax assessor of Okaloosa County fixed the value of appellee’s property on the 1962 tax assessment roll at $11,950.00. Ap-pellee protested the assessment before the board of county commissioners sitting for the purposes prescribed by sections 193.25-.27, Florida Statutes, F.S.A. and the board reduced the valuation to $11,095.00. In so doing the sum of $855.