Legal Opinion

Haddock v. Carmody

District Court of Appeal of Florida

Decided January 21, 2009No. 1D08-241PublishedCited by 8 opinions

1Opinion of the CourtThomas, J.

Appellants challenge the trial court’s final judgment finding section 196.061, Florida Statutes (2006), unconstitutional as applied to Appellees, and its order granting Appellees a homestead tax exemption for 2003, 2004, and 2005. Because we find the trial court erred in finding section 196.061, Florida Statutes, unconstitutional as applied to Appellees, we reverse. Further, we hold that, under section 196.061, Florida Statutes, Appellees rented their entire dwelling to others, thus abandoning their homestead status for tax purposes.

Facts

Since 1995, Appellees have owned a condominium unit in…

2Cases cited15 opinions

  1. Holly v. AuldSupreme Court of Florida · 1984
  2. Deal v. United StatesSupreme Court of the United States · 1993
  3. Tillman v. StateSupreme Court of Florida · 2006
  4. Lawnwood Medical Center, Inc. v. SeegerSupreme Court of Florida · 2008
  5. Zingale v. PowellSupreme Court of Florida · 2004

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3Cited by8 opinions

  1. Nassau County v. WillisDistrict Court of Appeal of Florida · 2010
  2. Mitchell v. HiggsDistrict Court of Appeal of Florida · 2011
  3. Boca Airport, Inc. v. Florida Department of RevenueDistrict Court of Appeal of Florida · 2011
  4. L. LOWRY BALDWIN v. BOB HENRIQUEZ, AS PROPERTY APPRAISERDistrict Court of Appeal of Florida · 2019
  5. Lewis v. Florida Parole CommissionDistrict Court of Appeal of Florida · 2013

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