Florida/Georgia Personal Injury & Workers Compensation

...r information. Respondent, Kampgrounds of America (KOA), served the interrogatories in connection with an action filed against petitioner contesting the assessment and valuation placed on respondent's Fiesta Key Resort. Petitioner relies on sections 193.074 and 195.027(3), Florida Statutes (1987), [1] which provide that all returns and records produced by taxpayers shall be deemed to be confidential....

...not made available to competitors. Petitioner argues that the trial court, in issuing its order, neither considered the taxpayers' interests nor required that KOA establish a reason for requesting the information. Respondent also relies on sections 193.074 and 195.027(3), pointing to the exception within the statutes which allows disclosure of confidential information upon court order....

...In quashing the order, we do so without prejudice *982 to allowing respondent the opportunity to serve other interrogatories, provided a proper showing is made that such are needed. The cause is remanded for further proceedings not inconsistent with this opinion. Certiorari granted. NOTES [1] Section 193.074 in pertinent part provides: "All returns of property ......

hands of certain specified officers under section 193.074, Florida Statutes, is subject to the inspection

utilities being regulated by the county itself. Section 193.074, F.S., titled `Confidentiality of returns'

confidential pursuant to section 193.074, Florida Statutes. Section 193.074, Florida Statutes, provides:

registration number, and social security number. Section 193.074, Florida Statutes, provides: "All returns of

particular forms constitute "returns of property." Section 193.074, F.S. (1990 Supp.), provides in part that: