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Try CasePortal for FreeJ. Scales finds partially in favor of the property appraiser in his and the homeowner's cross appeals of the trial court's judgment finding in part that the homeowner was not entitled to claim a homestead tax exemption for his Florida property in 2007 and upholding the appraiser's revocation of the exemption for the years 2008 through 2015. The trial court correctly determined both that the homeowner was not entitled to the exemption in 2007 because he was living in Hong Kong and his family was living in Cincinnati and that a 10% assessment limitation must be applied to the tax lien the appraiser is seeking to collect, but the portion of the court's order upholding revocation of the exemption for the years 2008 through 2015 is overturned, as the statutory scheme allows the homeowner to challenge revocation of the exemptions. The case is remanded for a new trial, where the homeowner has the burden to prove he was entitled to the exemption for any of the disputed tax years. Affirmed in part.