NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED

IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT

CONSTANCE PERSICO BURCAR, as ) trustee of the William B. Persico ) Revocable Trust, and as attorney-in-fact ) for William B. Persico pursuant to DPA ) dated October 31, 2011, ) ) Appellant, ) ) v. ) Case No. 2D17-3316 ) BILL FURST, as Property Appraiser of ) Sarasota County; BARBARA FORD ) COATES, as Tax Collector of Sarasota ) County; and LEON M. BIEGALSKI, as ) Executive Director of the Department of ) Revenue, ) ) Appellees. ) ) Opinion filed May 11, 2018.

Appeal from the Circuit Court for Sarasota County; Andrea McHugh, Judge.

John W. Chapman, Jr., of The John Chapman Law Firm, P.A., Sarasota, for Appellant.

Jason A. Lessinger and J. Geoffrey Pflugner of Icard, Merrill, Cullis, Timm, Furen & Ginsburg, P.A., Sarasota, for Appellee Bill Furst.

Pamela Jo Bondi, Attorney General, and Robert P. Elson, Assistant Attorney General, Tallahassee, for Appellee Leon M. Biegalski.

No appearance for Appellee Barbara Ford Coates.

PER CURIAM.

Affirmed.

VILLANTI, MORRIS, and ATKINSON, JJ., Concur.

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