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FUCHS v. WILKINSON

No. 82303.

630 So.2d 1044 (1994)

Larry FUCHS, etc., Appellant, v. Kenneth M. WILKINSON, etc., Appellee.

Supreme Court of Florida.

January 13, 1994.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and Joseph C. Mellichamp, III, Sr. Asst. Atty. Gen., Tax Section, Tallahassee, for appellant.

Theodore L. Tripp, Jr. of Garvin & Tripp, P.A., Fort Myers, for appellee.

Gaylord A. Wood, Jr. of the Law Offices of Wood & Stuart, P.A., Fort Lauderdale, amicus curiae, for William Markham, as Broward County Property Appraiser.

Larry E. Levy, Tallahassee, amicus curiae, for the Honorable C. Raymond McIntyre, Highlands County Property Appraiser, and as President of the Property Appraisers' Ass'n of Florida, Inc.

OVERTON, Justice.

This is an appeal from a summary judgment in which the trial court held that the limitations on the assessed value of homestead property contained in the new amendment to article VII, section 4, of the Florida Constitution, were to become effective on January 1, 1994, rather than January 1, 1995, thus making 1993 the base year on which the limitations apply. The Second District Court of Appeal certified this issue as one of great public importance...

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