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MILES v. PARRISH

No. 4D15-502.

199 So.3d 1046 (2016)

Sharon S. MILES, Appellant, v. Lori PARRISH, as Property Appraiser of Broward County, Florida, Sue Baldwin, as Tax Collector of Broward County, Florida, and Marshall Stranburg, as successor to Lisa Vickers, as Executive Director of the Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Fourth District.

July 13, 2016.

Attorney(s) appearing for the Case

Sherri L. Johnson of Johnson Legal of Florida, P.L., Sarasota, for appellant.

Gregory Durden of Gregory Durden, P.A., Fort Lauderdale, for appellee Lori Parrish.

Pamela Jo Bondi , Attorney General, and Carrol Y. Cherry Eaton , Assistant Attorney General, Tallahassee, for appellee Marshall Stranburg.

Gaylord A. Wood, Jr. , of Wood & Stuart, P.A., Bunnell, as amicus curiae.

Appellant, Sharon S. Miles, challenged a recapture tax lien imposed by the Broward County Property Appraiser (the "Property Appraiser") for retroactively-imposed taxes and penalties for the 2005 to 2010 tax years, as well as the removal of her homestead exemption for the 2011 tax year. The trial court dismissed her complaint for...

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