FLORIDA DEPARTMENT OF REVENUE, Appellant,
v.
Joseph C. HOWARD, et al., Appellees.
Supreme Court of Florida.https://leagle.com/images/logo.png
June 30, 2005.
Rehearing Denied November 28, 2005.
Attorney(s) appearing for the Case
Charles J. Crist, Jr., Attorney General, Christopher M. Kise, Solicitor General, Louis F. Hubener, Chief Deputy Solicitor General, and Nicholas Bykowsky, Assistant Attorney General, Tallahassee, FL, for Appellant.
Evan J. Langbein of Langbein and Langbein, P.A., Miami, FL, Robert A. Ginsburg, Miami-Dade County Attorney, Thomas W. Logue, Assistant County Attorney, Miami, FL and Gaylord A. Wood, Jr., of Wood and Stuart, P.A., Fort Lauderdale, FL, for Appellees.
Larry E. Levy and Loren E. Levy of the Levy Law Firm, on behalf of Property Appraisers' Association of Florida, Inc., Tallahassee, FL, for Amicus Curiae.
Supreme Court of Florida.
ANSTEAD, J.
We have on appeal a decision of a district court of appeal declaring invalid a state statute. Fla. Dep't of Revenue v. Howard,859 So.2d 619 (Fla. 1st DCA 2003). We have jurisdiction. See art. V, § 3(b)(1), Fla. Const. For the reasons set out below, we reverse the decision of the First District Court of Appeal and uphold the constitutionality of section 193.016, Florida Statutes (2001), requiring a...
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