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DE LA MORA v. ANDONIE

No. 3D09-3427.

51 So.3d 517 (2010)

Marcus Saiz DE LA MORA, etc., et al., Appellants, v. David ANDONIE, et al., Appellees.

District Court of Appeal of Florida, Third District.

December 15, 2010.

Attorney(s) appearing for the Case

R.A. Cuevas, Jr. , Miami-Dade County Attorney, Melinda S. Thornton and Shanika A. Graves , Assistant County Attorneys; Bill McCollum , Attorney General, and Mark T. Aliff , Assistant Attorney General (Tallahassee), for appellants.

Tannebaum Weiss and Daniel A. Weiss , Miami, for appellees.

Before SHEPHERD, CORTIÑAS, and ROTHENBERG, JJ.

SHEPHERD, J.

This is an appeal by the Miami-Dade County Property Appraiser and the Florida Department of Revenue from a final summary judgment, bestowing an exemption from ad valorem taxation upon the owners of residential real estate in Miami-Dade County on the basis the property is the "permanent residence" of their minor children, who are "naturally dependent" upon them within the meaning of article VII, section 6(a) of the Florida Constitution.

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