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DEPARTMENT OF REVENUE v. BELL

Case No. 2D18-3134.

290 So.3d 1060 (2020)

DEPARTMENT OF REVENUE, Appellant, v. Teri Ann BELL, Bob Henriquez, as the Hillsborough County Property Appraiser, and Doug Belden, as the Hillsborough County Tax Collector, Appellees.

District Court of Appeal of Florida, Second District.

Opinion filed February 19, 2020.

Attorney(s) appearing for the Case

Ashley Moody , Attorney General, Tallahassee, and Timothy E. Dennis , Chief Assistant Attorney General, Tallahassee, for Appellant.

Adam R. Alaee , Lawrence J. Dougherty , and Christopher L. Griffin of Foley & Lardner LLP, Tampa, for Appellee Teri Ann Bell.

No Appearance for Remaining Appellees.

This appeal presents the issue of whether section 196.081(4), Florida Statutes (2013), enacted to implement article VII, section 6(f)(1), of the Florida Constitution, is constitutional. The trial court granted final summary judgment in favor of the plaintiff, Teri Ann Bell, concluding that the permanent residency requirement set...

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