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MITCHELL v. HIGGS

Nos. 3D10-979, 3D09-1924.

61 So.3d 1152 (2011)

Paul MITCHELL, Appellant, v. Ervin HIGGS, as Property Appraiser of Monroe County, Florida, and Lisa Echeverri, as Executive Director of the Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied June 3, 2011.

Attorney(s) appearing for the Case

Wayne LaRue Smith and Christian J. Cruz , Key West, for appellant.

Dent & Johnson, and Sherri L. Johnson , Sarasota, for appellee Ervin Higgs, Joseph C. Mellichamp, III, Tallahassee, Chief Assistant Attorney General, for the Department of Revenue.

Before GERSTEN, WELLS, and SALTER, JJ.

SALTER, J.

These are two consolidated appeals from Monroe County Circuit Court judgments regarding Paul Mitchell's entitlement to homestead property tax exemptions for 1999 through 2006 (our Case No. 3D09-1924) and for 2007 (our Case No. 3D10-979). We reverse a final summary judgment in Mitchell's favor reinstating his homestead exemption for tax years 1999 through 2006 and remand it for further proceedings. We affirm the final judgment after trial regarding the revocation...

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