Kay v. Clark

District Court of Appeal of Florida

Kay v. Clark

487 So. 2d 30, 10 Fla. L. Weekly 657, 1985 Fla. App. LEXIS 12952

CourtDistrict Court of Appeal of Florida

DecidedMarch 13, 1985

DocketNos. 82-2130, 82-2168

StatusPublished

This text of 487 So. 2d 30 (Kay v. Clark) is published on Counsel Stack Legal Research, covering District Court of Appeal of Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kay v. Clark, 487 So. 2d 30, 10 Fla. L. Weekly 657, 1985 Fla. App. LEXIS 12952 (Fla. Ct. App. 1985).

Pincite

Opinions

DOWNEY, Judge.

Allen C. Clark, Tax Collector of Palm Beach County, sued appellants to recover unpaid ad valorem taxes due on household goods and personal effects located in Florida. The trial court found in favor of the tax collector and entered judgment against the appellant taxpayers.

We reverse upon authority of Colding v. Herzog, 467 So.2d 980, 983 (Fla.1985), in which the Florida Supreme Court held that “through its power to classify property for taxation purposes, the legislature has properly excluded household goods and personal effects without reference to the residency of the property owners.”

REVERSED.

HERSEY and DELL, JJ., concur.

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