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HIGGS v. GOOD

No. 3D01-2675.

813 So.2d 178 (2002)

Ervin HIGGS, Property Appraiser for Monroe County, Appellant, v. Lloyd A. GOOD, Jr., Appellee.

District Court of Appeal of Florida, Third District.

Clarification and Rehearing Denied April 24, 2002.

Attorney(s) appearing for the Case

Dent & Cook and John C. Dent, Jr. and Sherri L. Johnson (Sarasota), for appellant.

Lloyd A. Good, Jr. (Lower Sugarloaf Key), in proper person.

Before COPE, FLETCHER, and SORONDO, JJ.

FLETCHER, Judge.

Ervin Higgs, the Monroe County Property Appraiser [Appraiser] seeks the reversal of a final order setting aside the ad valorem tax assessment valuation for 1999 on real property of Lloyd A. Good, Jr. We reverse and reinstate the Appraiser's valuation.

In January, 2000 the Appraiser mailed out a form notice to non-homestead taxpayers in Monroe County requesting them to produce by April 30, 2000 the 1999 income and expense figures for their...

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