Herzog v. Colding

DANAHY, Acting Chief Judge.

The appellants are residents of the State of Missouri who own a home in Collier County which they use as a part-time dwelling. The home contains household goods and personal effects. It is not rental property and the household goods and personal effects are not used commercially. The ap-pellees assessed a tax on the appellants’ household goods and personal effects in their Florida home. The appellants brought this suit contesting the validity of the tax and the trial judge entered a final summary judgment for the appellees. We reverse.

The appellants argue, first,…