LAND v. STATE, DEPT. OF REVENUE

Nos. 86-1360, 86-1827.

510 So.2d 606 (1987)

Edward LAND, et al., Appellants, v. STATE of Florida, DEPARTMENT OF REVENUE, et al., Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied August 19, 1987.


Attorney(s) appearing for the Case

Howard T. Sutter, Thomas & Raab, for appellants.

Robert A. Ginsburg, Co. Atty., and Daniel A. Weiss, Asst. Co. Atty., Robert A. Butterworth, Atty. Gen., and J.C. O'Steen, Asst. Atty. Gen., for appellees.

Before HENDRY, NESBITT and DANIEL S. PEARSON, JJ.


NESBITT, Judge.

The appellants, all owners of houseboats, appeal from the trial court's order upholding the Department of Revenue's assessment of ad valorem taxes against them. We affirm.

The Department of Revenue, relying upon section 192.001(17), Florida Statutes (1985), determined that the houseboats in question were excluded from the definition of "boats," under section 327.02(27), Florida Statutes (1985), and therefore were not entitled to the exemption...

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