Warren v. Property Appraisal Adjustment Board of Metropolitan Dade County

M. IGNATIUS LESTER, Associate Judge.

The appellant, an owner of a concrete pump truck, appeals from the trial court’s final judgment upholding the levying and collecting of an ad valorem tax imposed upon a portion of the unit. We affirm.

Appellant, relying on the same argument made before the trial court, contends that the concrete pump truck is a motor vehicle since it transports persons or property on the roads of this state. § 320.01(l)(a), Fla. Stat. (1987). Motor vehicles are exempt from ad valorem taxes pursuant to article VII, section 1(b) of the Florida Constitution. Appellee, the…