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Supreme Court of Florida


Florida Dep't of Revenue v. Howard, sc03-2270

Section 193.016, Florida Statutes (2001), which requires a property appraiser to consider the results of an appeal before a value adjustment board in the prior year in determining the current just value of tangible personal property, is constitutional.

Appellate Information

  • Decided 06/30/2005
  • Published 06/30/2005

Judges

  • ANSTEAD, J.

Court

  • Supreme Court of Florida

Counsel

  • For Appellant:
  • Charles J. Crist, Jr., Attorney General, Christopher M. Kise, Solicitor General, Louis F. Hubener, Chief Deputy Solicitor General, and Nicholas Bykowsky, Assistant Attorney General, Tallahassee, FL, for Appellant., Larry E. Levy and Loren E. Levy of the Levy Law Firm, on behalf of Property Appraisers' Association of Florida, Inc., Tallahassee, FL, for Amicus Curiae.

  • For Appellees:
  • Evan J. Langbein of Langbein and Langbein, P.A., Miami, FL, Robert A. Ginsburg, Miami-Dade County Attorney, Thomas W. Logue, Assistant County Attorney, Miami, FL and Gaylord A. Wood, Jr., of Wood and Stuart, P.A., Fort Lauderdale, FL, for Appellees.
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