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DEFRANCES v. FURST

Case No. 2D17-3973.

267 So.3d 525 (2019)

Susan K. DEFRANCES, Appellant, v. Bill FURST, as Property Appraiser of Sarasota County, Florida, Barbara Ford-Coates, as Tax Collector of Sarasota County, Florida, and Leon M. Biegalski, as Executive Director of the Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Second District.

Opinion filed March 27, 2019.

Attorney(s) appearing for the Case

Sherri L. Johnson of Johnson Legal of Florida, Sarasota, for Appellant.

J. Geoffrey Pflugner , Anthony J. Manganiello , and Jason A. Lessinger of Icard, Merrill, Cullis, Timm, Furen & Ginsburg, P.A., Sarasota, for Appellee Bill Furst, as Property Appraiser of Sarasota County.

Ashley Moody , Attorney General, and Robert P. Elson , Assistant Attorney General, Tallahassee, for Appellee Marshall Stanburg, as Executive Director of the Florida Department of Revenue.

No appearance for Appellee Barbara Ford-Coates.

Susan K. DeFrances appeals from a final judgment in favor of the Department of Revenue and the Sarasota County Property Appraiser and Tax Collector finding that her property is subject to assessment for back taxes for the year 2014. Section 193.092, Florida Statutes (2013), authorizes the assessment of property for back taxes where...

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