Kay v. Clark
Kay v. Clark
Opinion of the Court
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.
070rehearing
ON MOTION FOR REHEARING
This court previously reversed the trial court upon authority of Colding v. Herzog, 467 So.2d 980, 983 (Fla. 1985), wherein the 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.”
By motion for rehearing appellants suggest that this cause should be remanded to the trial court for further consideration of the class action allegations pled by appellants because those allegations have never been considered on the merits. We believe that suggestion has merit and thus we
Case-law data current through December 31, 2025. Source: CourtListener bulk data.