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COLDING v. HERZOG

No. 64366.

467 So.2d 980 (1985)

Sam J. COLDING, etc., et al., Petitioners, v. Peter W. HERZOG, et al., Respondents.

Supreme Court of Florida.

Rehearing Denied May 13, 1985.

Attorney(s) appearing for the Case

Jim Smith, Atty. Gen. and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, and James H. Siesky, Naples, for petitioners.

Peter W. Herzog, and Leo J. Salvatori of Quarles & Brady, Naples, for respondents.

OVERTON, Justice.

This is a petition to review a decision of the Second District Court of Appeal reported as Herzog v. Colding, 437 So.2d 226 (Fla. 2d DCA 1983), holding that household goods and personal effects in Florida are not subject to ad valorem taxation, and approving, in its entirety, the First District Court of Appeal's opinion in Department of Revenue v. Markham, 381 So.2d 1101

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