Garcia v. Andonie
Supreme Court of Florida
1Opinion of the CourtLabarga, J.
This case is before the Court on the Miami-Dade Property Appraiser’s (Property Appraiser) appeal of the Third District Court of Appeal’s decision in De La Mora v. Andonie, 51 So.3d 517 (Fla. 3d DCA 2010).1 In Andonie, the Third District affirmed a circuit court’s grant of an ad valorem homestead tax exemption to David and Ana Andonie (the Taxpayers), and declared a portion of section 196.031(1), Florida Statutes (2006), invalid and unenforceable because the statutory provision limits the class of property owners otherwise eligible for ad valorem tax relief under article VII, section 6(a), of…
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