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NIKOLITS v. HANEY

No. 4D15-4464.

221 So.3d 725 (2017)

Gary R. NIKOLITS, as Property Appraiser for Palm Beach County, Appellant, v. Franklin L. HANEY, Emeline W. Haney And Anne M. Gannon, as Tax Collector for Palm Beach County, Florida, Appellees.

District Court of Appeal of Florida, Fourth District.

May 31, 2017.

Attorney(s) appearing for the Case

Neil B. Jagolinzer and Jeffrey M. Clyman , West Palm Beach, for appellant.

Jane Kreusler-Walsh and Stephanie L. Serafin of Law Office of Kreusler-Walsh, Compiani & Vargas, P.A., West Palm Beach, and Christopher M. Larmoyeux of Larmoyeux & Bone, P.L., West Palm Beach, for appellees Franklin L. Haney and Emeline W. Haney.

Pamela Jo Bondi , Attorney General, and Jeffrey M. Dikman , Assistant Attorney General, Tallahassee, for Amicus Curiae State of Florida Department of Revenue.

The property appraiser appeals a final judgment in favor of homeowners declaring null and void corrections in property value made by the appraiser for tax years 2011-13 on the appellees' homestead property, due to the appraiser's successful appeal of the Value Adjustment Board's lowering of the value for the 2010 assessments.

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