LISBOA v. DADE COUNTY PROPERTY APPRAISER

No. 97-874.

705 So.2d 704 (1998)

Jose LISBOA, Appellant, v. DADE COUNTY PROPERTY APPRAISER, Dade County Tax Collector, and Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Third District.

February 11, 1998.


Attorney(s) appearing for the Case

Sherene Persad and Pierce Rivera, Certified Legal Interns, and Brion Blackwelder, for appellant.

Robert Ginsburg and Melinda S. Thornton, Miami, for appellees.

Before FLETCHER, SHEVIN and SORONDO, JJ.


SORONDO, Judge.

Jose Lisboa, an applicant for political asylum, appeals the denial of his homestead tax exemption. He argues that he should be considered a permanent resident for purposes of exemption from ad valorem taxation.

Lisboa is a legal immigrant whose political asylum application is pending with the Immigration and Naturalization Service (INS). His immigration status is known as "permanently residing under the color of law" (PRUCOL). He has lived...

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