Stokes v. Bell

SHAW, Judge.

Appellant tax collector sued the appellee taxpayer for 1975-1979 taxes owed on Oka-loosa County lots owned by the appellee. Service of process was effected while the appellee was in the courthouse in Okaloosa County, Florida, for an unrelated civil suit. Appellee filed a motion to abate for lack of personal jurisdiction, alleging that his permanent residence and principal place of business was in the Bahamas, but that he had a temporary residence in Miami Beach where his wife and children reside. The trial judge granted the motion to abate on the authority of State ex rel. Cox v.…