Land v. State, Department of Revenue

NESBITT, Judge.

The appellants, all owners of houseboats, appeal from the trial court’s order upholding the Department of Revenue’s assessment of ad valorem taxes against them. We affirm.

The Department of Revenue, relying upon section 192.001(17), Florida Statutes (1985), determined that the houseboats in question were excluded from the definition of “boats,” under section 327.02(27), Florida Statutes (1985), and therefore were not entitled to the exemption from ad valorem taxation granted to “boats” by Article VII, section 1(b) of the Florida Constitution. The appellants contest the…