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HERZOG v. COLDING

No. 82-2013.

437 So.2d 226 (1983)

Peter W. HERZOG and Joan L. Herzog, Appellants, v. Sam J. COLDING, As Collier County Property Appraiser, and Department of Revenue of the State of Florida, Appellees.

District Court of Appeal of Florida, Second District.

September 14, 1983.

Attorney(s) appearing for the Case

Peter W. Herzog, St. Louis, Mo., pro se.

Leo J. Salvatori of Carroll & Bolesky, Naples, for appellants.

Jim Smith, Atty. Gen., J. Terrell Williams and Joseph C. Mellichamp, III, Asst. Attys. Gen., Tallahassee, for appellee Dept. of Revenue.

John M. Hathaway, Punta Gorda, for appellee Sam J. Colding, Collier County Property Appraiser.

DANAHY, Acting Chief Judge.

The appellants are residents of the State of Missouri who own a home in Collier County which they use as a part-time dwelling. The home contains household goods and personal effects. It is not rental property and the household goods and personal effects are not used commercially. The appellees assessed a tax on the appellants' household goods and personal effects in their Florida home. The appellants brought this suit contesting the validity...

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