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Ms. Katie D. Tucker Executive Director Department of Revenue 102 Carlton Building Tallahassee, Florida 32399-0100

Dear Ms. Tucker:

You ask substantially the following question:

Are property appraisers authorized to grant ad valorem tax exemptions provided in Ch. 88-293, Laws of Florida, for the 1989 tax year to widowers who meet the qualifications for the exemption on January 1, 1989?

In sum, I am of the opinion that:

The ad valorem tax exemption for widowers provided in Ch. 88-293, Laws of Florida, takes effect January 3, 1989. Inasmuch as real property is assessed on, and the taxable status of…