Center, Inc. v. Bystrom, 543 So.2d 214 (Fla.1989). The Debtor offered no proof that in appraising condominium units, the tax appraiser must or even should utilize the income approach to valuation. Based on the foregoing, it is clear that the Debtor has failed to present sufficient proof to overcome the presumption of correctness of the assessment and has not proven that every reasonable hypothesis to support the assessment has been excluded. Accordingly, the assessments shall be allowed to stand. B. Interest Having determined the correctness of the assessment, I now turn my attention to determining the appropriate interest rate to be applied to the Tax Collector’s nonconsensual overseeured tax claim. The Tax Collector sold tax certificates for tax years 1989 and 1990. The parties (<HOLDING>). Florida Statute § 197.172 sets forth the
holding that state property tax liens are not entitled to the states statutory interest rate as a matter of law rather the appropriate rate of interest is determined by the equities of each case holding that with respect to the eaja the local or national market rate for legal services cannot be a special factor used to increase the rate beyond the statutory rate holding that when an oversecured creditor seeks interest on its claim courts apply the interest rate provided for in the contract holding that nonconsensual oversecured creditor shall receive the statutory rate of interest unless it can be characterized as a penalty holding that nonconsensual oversecured tax claim is entitled to the statutory rate of interest unless the statutory rate constitutes a penalty