Legal Opinion
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Florida Attorney General Reports
Decided March 27, 1997Published
1Opinion of the Court
Mr. Steven A. Schultz, Attorney Dade County Value Adjustment Board First Union Financial Center, Suite 3150 200 South Biscayne Boulevard Miami, Florida 33131-2311
Dear Mr. Schultz:
As attorney for the Dade County Value Adjustment Board, you have requested an opinion on substantially the following question:
Must a taxpayer physically occupy residential property on January 1 of the relevant tax year in order to initially qualify for the homestead tax exemption established by Article VII, section 6, Florida Constitution?
In sum:
A taxpayer must reside on the property on January 1 of the relevant tax…
2Cases cited8 opinions
- Straughn v. CampSupreme Court of Florida · 1974
- United States Gypsum Company v. GreenSupreme Court of Florida · 1959
- State Ex Rel. Wedgworth Farms, Inc. v. ThompsonSupreme Court of Florida · 1958
- Green v. PedersonSupreme Court of Florida · 1957
- Horne v. MarkhamSupreme Court of Florida · 1973
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