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TURNER v. LUSK

No. 2D00-5348.

819 So.2d 258 (2002)

Rob TURNER, as Hillsborough County Property Appraiser, Appellant, v. Charles M. LUSK, III, as Trustee, Appellee.

District Court of Appeal of Florida, Second District.

June 28, 2002.

Attorney(s) appearing for the Case

William D. Shepherd of Hillsborough County Property Appraiser's Office, Tampa, for Appellant.

Steven L. Brannock, Robert E.V. Kelley, Jr. and Joseph J. Weissman of Holland & Knight, Tampa, for Appellee.

NORTHCUTT, Judge.

Rob Turner, the Hillsborough County Property Appraiser, contends the circuit court should not have directed him to award an agricultural classification to real property owned by Charles Lusk, as trustee, for 1998 ad valorem tax purposes. We reverse because Lusk failed to properly apply for the classification.

Although the property at issue had been classified as agricultural in previous years, in 1998 Lusk failed to apply for the classification...

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