Homestead exemptions and qualifications - Voter Registration, License Tags, Military Personnel

Number: AGO 74-115
Date: April 10, 1974
Subject: Homestead exemptions and qualifications


RE: TAXATION--HOMESTEAD EXEMPTION--QUALIFICATIONS

To: Lawrence L. Murray, Clay County Tax Assessor, Green Cove Springs

Prepared by: Sydney H. McKenzie III, Assistant Attorney General, and David M. Hudson, Legal Intern

QUESTIONS:

1. Does an applicant for Florida's homestead tax exemption have to purchase Florida license plates for all motor vehicles owned by him or her in order to be granted the exemption?

2. Does an applicant for Florida's homestead tax exemption have to register as a legal voter in the county in which the homestead property is located in order to be granted the exemption?

3. Do the requirements for qualification for the homestead tax exemption apply to military personnel as well as civilians?

SUMMARY:

An applicant for Florida's homestead tax exemption is not required to be a citizen or to have purchased Florida license plates for his or her motor vehicles nor to have registered to vote in the county in which the homestead property is located in order to qualify for the homestead tax exemption. Such facts may be looked to by the assessor in making his or her determination of whether the applicant has established his or her "permanent residence" on the property, but the presence or absence of such facts is not conclusive of the establishment or nonestablishment of permanent residence. Military personnel may establish permanent residence in Florida and qualify for Florida's homestead tax exemption, but if such personnel retain their legal residence or domicile in another state by availing themselves of certain provisions of the Soldiers and Sailors Civil Relief Act, such action would appear to negate any assertion that Florida is their permanent residence.

As qualified by the following discussion, questions 1 and 2 are answered in the negative and question 3 in the affirmative.

Florida's tax exemption for homesteads is provided by Art. VII, s. 6, State Const., and s. 196.031, F. S. The constitutional provision does not establish an absolute right to a homestead exemption; rather, the exemption may be granted to an applicant only "upon establishment of right thereto in the manner prescribed by law." Horne v. Markham, 288 So.2d 196, 199 (Fla. 1974). The thrust of your questions is with regard to the requirements of the constitutional and statutory provisions that the applicant must have "maintain[ed] thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner." The legislature has defined the words "permanent residence" in s. 196.051, F. S.:

"The words "resident," "residence," "permanent residence," "permanent home" and those of like import, shall not be construed so as to require continuous physical residence on the property, but mean only that place which the person claiming the exemption may rightfully and in good faith call his home to the exclusion of all other places where he may, from time to time, temporarily reside."

Accord: City of Jacksonville v. Bailey, 30 So.2d 529 (Fla. 1947).

The question of whether a person is maintaining his or her "permanent residence" on certain property is, within the above statutory guideline, a question of fact to be determined in the first instance by the assessor. Attorney General Opinions 058-329 and 072-154. Relevant factors for the assessor to consider in making this determination would be, inter alia, whether or not the applicant has a Florida driver's license, Florida license plates on his or her automobile, or is registered to vote in the county in which the homestead property is located. See 16 Fla. Jur. Homesteads s. 8 for a more lengthy list of relevant factors. However, none of the factors indicated are either required or conclusive to establish the applicant's permanent residence on the property. See AGO 049-192, May 4, 1949, Biennial Report of the Attorney General, 1949-1950, p. 284. It should also be noted that citizenship is not a prerequisite for claiming a homestead tax exemption. Smith v. Voight, 28 So.2d 426 (Fla. 1946); Juarrero v. McNayr, 157 So.2d 79 (Fla. 1963); accord: Attorney General Opinion 061-148.

In AGO 072-154, the question was whether a federal income tax return is valid proof for application for the homestead tax exemption. My reply then, relevant to your questions, was:

"Qualification for the homestead exemption of s. 196.031, F. S. 1969, is determined in the first instance by the tax assessor. Section 196.071, F. S. The requirement of "permanent residence" is generally an intent to reside at a particular place for an indefinite period of time with no intention of moving. Engel v. Engel, Fla. 97 So.2d 140 (2 D.C.A. Fla., 1957); AGO 051-91, April 23, 1951, Biennial Report of the Attorney General 1951-1952, p. 350.
When an applicant has presented convincing evidence of his residence to the tax assessor the exemption may be granted subject to review. Because of the nature of a federal income tax return, I am of the opinion that such a return may be considered in determining an applicant's residence. Standing alone, however, the return would not necessarily constitute conclusive evidence of a permanent residence."

Thus, the facts that an applicant for a homestead tax exemption has Florida license plates on his or her car and he or she is registered to vote in the county in which the homestead property is located may be looked to by the assessor as relevant in making the determination of whether the permanent residence requirement has been met. However, neither of those facts is conclusive that permanent residence has been established and, conversely, the absence of either one or both of these facts is not conclusive that permanent residence has not been established.

Your third question has been answered in the affirmative; both military personnel and civilians must satisfy the permanent residence requirement of the Constitution and statutes before a homestead exemption may properly be granted. An exception is provided by ss. 196.061 and 196.071, F. S., so that military personnel who have qualified for Florida's homestead tax exemption but later transfer their residence temporarily to another location because of their military duties will not lose their Florida homestead tax exemption. See AGO 071-55 where I expressed the opinion that a serviceperson is entitled to a homestead tax exemption even though he or she may be transferred elsewhere during his or her ownership, and rental of such property previously impressed with homestead status does not constitute abandonment for tax purposes.

Military personnel stationed in Florida may, of course, qualify for the homestead tax exemption provided, inter alia, they establish the homestead as their permanent residence. However, military personnel who take advantage of provisions of the Soldiers and Sailors Civil Relief Act of 1940, 50 App. U.S.C. s. 501 et seq., which permit them to avoid having to acquire a Florida driver's license, Florida license plates for their automobile, and having to pay certain Florida taxes, are permitted to do so because they are considered to remain legal residents of, or domiciled in, their "home" state, 50 App. U.S.C. s. 574(1). By taking advantage of such provisions, such action would appear to clearly negate any other assertions, oral or in writing, by affidavit or otherwise, that Florida is such an individual's "permanent residence." As stated in 11 Fla. Jur. Domicil and Residence s. 31:

"It is said that the best proof of one's domicil is his own statement as to where it is. However, declarations may be controlled by other facts in the case, and where the declarations of a party are inconsistent with his acts, his conduct is of greater evidential value than his declarations. . . ." (Emphasis supplied.)

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Number: AGO 2002-19
Date: March 1, 2002
Subject: Homestead exemption, military personnel


The Honorable J. Hal Chewning, Jr.
Dixie County Property Appraiser
Post Office Box 260
Cross City, Florida 32628-0260

RE: HOMESTEAD–TAXATION–TAX EXEMPTION–MILITARY PERSONNEL–determining homestead exemption for military personnel. ss. 196.031 and 196.071, Fla. Stat.; Art. VII, s. 6, Fla. Const.

Dear Mr. Chewning:

You have asked for my opinion on substantially the following question:

Can an individual serving on active military duty meet the residency requirements for the tax exemption for homesteads in Dixie County while serving outside the State of Florida if the service member's official home of record at the time of enlistment was in another county and the service member had no title to property in Dixie County at the time of entry into active duty?

In sum:

A military service member may meet the residency requirements for a tax exemption for homesteads in Dixie County although his or her former official home of record was in another county and the service member had no property titled in his or her name in Dixie County at the time of entry into active duty.

It is an elemental part of Florida tax law that, in order to qualify for the benefit of a tax exemption, the person seeking the exemption must clearly come within the requirements and scope of the law granting the exemption.[1] While questionable language in taxing statutes should be resolved in favor of the taxpayer, the reverse is true in the construction of exceptions and exemptions from taxation.[2] The question of residence and its permanency must be initially determined from all the facts and circumstances by the property appraiser and may not be undertaken by this office or by another entity.[3]

Florida's tax exemption for homesteads is provided by Article VII, section 6, Florida Constitution, and section 196.031, Florida Statutes. The constitutional provision does not establish an absolute right to a homestead exemption; rather, the exemption may be granted to an applicant only "upon establishment of right thereto in the manner prescribed by law."[4] However, interpretations of the homestead exemptions under Florida law are entitled to consideration in the "liberal and beneficent spirit in which they were enacted to protect the family home."[5]

Section 196.031, Florida Statutes, which substantially tracks the language of and implements the constitutional provision, states:

"(1) Every person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who resides thereon and in good faith makes the same his or her permanent residence, or the permanent residence of another or others legally or naturally dependent upon such person, is entitled to an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of [$25,000] on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution."[6]

Thus, based on the use of the conjunctive "and" in section 196.031(1), Florida Statutes, entitlement to Florida's homestead exemption from taxation is determined by the simultaneous existence of three factors on January 1 of the tax year: 1) possession of legal or equitable title to the property, and 2) residence on the property, and 3) the intention of the taxpayer to make the property his or her permanent residence.[7]

Considering the constitutional provision and the statute, this office concluded in Attorney General's Opinion 79-50 that "[i]t is necessary for all persons, including military personnel, who own real property, or those persons who are legally or naturally dependent upon such owners, to occupy the real property as a permanent home or place of residence in order for the owner thereof to be entitled to the constitutional homestead exemption from taxation."[8] As the opinion notes, the language of Article VII, section 6, Florida Constitution, makes occupancy essential to the establishment of a homestead and entitlement to a homestead tax exemption.

However, the courts have noted that mere physical presence on the property is not determinative in resolving entitlement to a homestead exemption. In Crain v. Putnam,[9] the Fourth District Court of Appeal reviewed the denial of a homestead exemption because the property owner, who had not lived in her home since 1992, had been placed in a nursing home in a vegetative state.

In that case the property owner had been involuntarily taken from her homestead to the hospital and, because of her physical and mental condition, could not have communicated any intention regarding her residence. She remained hospitalized in a vegetative state. Her furniture, clothing and most of her other possessions remained in the residence, and her mail was delivered there. The appellate court recognized that all the evidence considered together indicated the intent that the home was the residence of the property owner and held that her physical presence on the property was not a requirement for the exemption.

Further, the language of section 196.031(1), Florida Statutes, recognizes that the owner of property may claim a homestead exemption without the necessity of physical presence on the property. The statute provides that if the property is "the permanent residence of another or others legally or naturally dependent upon such person[,]" the property owner may be eligible for a homestead tax exemption without regard to whether the property owner resides on the property.

With regard to military personnel, the statutes contain specific language acknowledging that physical presence is not essential to a determination of permanent residence. Section 196.061, Florida Statutes, generally makes the rental of homestead property to another an abandonment of such property for homestead tax exemption purposes. However the statute contains this exception: "The provisions of this section shall not apply to a member of the Armed Forces of the United States whose service in such forces is the result of a mandatory obligation imposed by the federal Selective Service Act or who volunteers for service as a member of the Armed Forces of the United States." Thus, service personnel who are called to active duty and rent their homestead property to another may continue to qualify for and receive a homestead tax exemption on such property under the terms of this statute. Clearly, actual physical presence on homestead property is not determinative in resolving entitlement to a homestead exemption for military personnel.

Pursuant to section 196.015, Florida Statutes, intention to establish a permanent residence in this state is a factual determination that is initially made by the property appraiser. This statute provides that although no one factor is conclusive of the establishment of permanent residence, a number of relevant factors that may be considered by the property appraiser are relevant in making this determination:

"(1) Formal declarations of the applicant.
(2) Informal statements of the applicant.
(3) The place of employment of the applicant.
(4) The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated.
(5) The place where the applicant is registered to vote.
(6) The place of issuance of a driver's license to the applicant.
(7) The place of issuance of a license tag on any motor vehicle owned by the applicant.
(8) The address as listed on federal income tax returns filed by the applicant.
(9) The previous filing of Florida intangible tax returns by the applicant."

All of these factors may be considered by the property appraiser in making a determination of whether permanent residency has been established.

In addition, a consideration of the Soldiers' and Sailors' Civil Relief Act of 1940 is necessary to any consideration of the residency status of military personnel. That federal provision states that for purposes of taxation, those serving in the military do not lose their residence or domicile in a particular state or political subdivision by reason of their absence therefrom in compliance with military or naval orders.[10] Thus, for taxation purposes, federal law creates a presumption that a member of the military is a resident of the county in which he or she was a permanent resident upon entering military service.

Florida clearly recognizes the significance of extending the homestead exemption to members of the armed forces:

"Every person who is entitled to homestead exemption in this state and who is serving in any branch of the Armed Forces of the United States, shall file a claim for such exemption as required by law, either in person, or, if by reason of such service he or she is unable to file such claim in person he or she may file such claim through his or her next of kin or through any other person he or she may duly authorize in writing to file such claim."[11]

However, as discussed above, the person seeking the exemption must clearly come within the requirements and scope of the law granting the exemption.

The issue of residence and its permanency must be resolved by the property appraiser based on all the facts and circumstances in a particular case.[12] It is my opinion, therefore, that the fact that a military service member's former official home of record was in another county and the service member had no property titled in his or her name at the time of entry into active military service is not conclusive of the entitlement to a homestead exemption in Dixie County.

Sincerely,


Robert A. Butterworth
Attorney General

RAB/tgh

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[1] See, Green v. Pederson, 99 So. 2d 292 (Fla. 1957).

[2] United States Gypsum Company v. Green, 110 So. 2d 409 (Fla. 1959); Straughn v. Camp, 293 So. 2d 689 (Fla. 1974); State ex rel. Wedgworth Farms, Inc. v. Thompson, 101 So. 2d 381 (Fla. 1958); and Lake Garfield Nurseries Company v. White, 149 So. 2d 576 (Fla. 2d DCA 1963).

[3] See, s. 196.151, Fla. Stat. And see, Ops. Att'y Gen. Fla. 82-99 (1982), 79-50 (1979), 74-115 (1974), 72-154 (1972), and 58-329 (1958).

[4] Horne v. Markham, 288 So. 2d 196, 199 (Fla. 1973).

[5] See, e.g., Op. Att'y Gen. Fla. 71-398 (1971); and cf., In re Estate of Skuro, 467 So. 2d 1098 (Fla. 4th DCA 1985), aff'd, 487 So. 2d 1065 (Fla. 1986) and Cain v. Cain, 549 So. 2d 1161 (Fla. 4th DCA 1989) (homestead exemption is to be construed liberally for benefit of those whom it is designed to protect).

[6] See, s. 196.031(3)(e), Fla. Stat., changing the assessed valuation from $5,000 to $25,000 for levies of taxing authorities other than school districts.

[7] See, s. 196.015, Fla. Stat., setting forth relevant factors that may be considered by the property appraiser in making his or her determination regarding the establishment of permanent residency in this state. And see, Rule 12D-7.007, Florida Administrative Code, which provides:

"(1) For one to make a certain parcel of land his permanent home, he must reside thereon with a present intention of living there indefinitely and with no present intention of moving therefrom. (2) A property owner who, in good faith, makes real property in this state his permanent home is entitled to homestead tax exemption[.]"

[8] And see, Op. Att'y Gen. Fla. 74-115 (1974) ("[B]oth military personnel and civilians must satisfy the permanent residence requirement of the Constitution and statutes before a homestead exemption may properly be granted. An exception is provided by ss. 196.061 and 196.071, F.S., so that military personnel who have qualified for Florida's homestead tax exemption but later transfer their residence temporarily to another location because of their military duties will not lose their Florida homestead tax exemption.")

[9] 687 So. 2d 1325 ((Fla. 4th DCA 1997).

[10] See, 50 App. USCA s. 574(1), of the Soldiers' and Sailors' Civil Relief Act of 1940.

[11] Section 196.071, Fla. Stat.

[12] As this office concluded in Attorney General's Opinion 74-115 (1974):

"An applicant for Florida's homestead tax exemption is not required to be a citizen or to have purchased Florida license plates for his of her motor vehicles nor to have registered to vote in the county in which the homestead property is located in order to qualify for the homestead tax exemption. Such facts may be looked to by the assessor in making his or her determination of whether the applicant has established his or her "permanent residence" on the property, but the presence or absence of such facts is not conclusive of the establishment or nonestablishment of permanent residence. Military personnel may establish permanent residence in Florida and qualify for Florida's homestead tax exemption, but if such personnel retain their legal residence of domicile in another state by availing themselves of certain provisions of the Soldiers and Sailors Civil Relief Act, such action would appear to negate any assertion that Florida is their permanent residence."

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Number: AGO 2005-60
Date: November 21, 2005
Subject: Homestead exemption, separate residences


The Honorable Morgan B. Gilreath, Jr.
Volusia County Property Appraiser
123 West Indiana Avenue, Room 102
Deland, Florida 32720-4270

RE: TAXATION – PROPERTY APPRAISER – HOMESTEAD EXEMPTION – separate residences and homestead exemption. Art. VII, s. 6, Fla. Const.

Dear Mr. Gilreath:

As Property Appraiser for Volusia County, you have asked for my opinion on substantially the following question:

Should a county property appraiser grant homestead exemptions to both applicants when a married woman and her husband own two separate residences and have applied for separate homestead exemptions under Article VII, section 6, Florida Constitution?

Article VII, section 6, Florida Constitution, provides:

"(a) Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner, shall be exempt from taxation thereon, except assessments for special benefits, up to the assessed valuation of five thousand dollars, upon establishment of right thereto in the manner prescribed by law. The real estate may be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by stock ownership or membership representing the owner's or member's proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight years.
(b) Not more than one exemption shall be allowed any individual or family unit or with respect to any residential unit. No exemption shall exceed the value of the real estate assessable to the owner or, in the case of ownership through stock or membership in a corporation, the value of the proportion which the interest in the corporation bears to the assessed value of the property."

Thus, under Article VII, section 6, those persons who meet the constitutional requirements are able to qualify for a tax exemption for their homestead property. Such person must (1) have legal or equitable title to the real estate for which the exemption is filed; and (2) maintain his or her own permanent residence, or the permanent residence of another who is legally or naturally dependent upon the applicant, on the property. The constitutional provision allows no more than one exemption to any individual or family unit or with respect to any residential unit.

Your question arises in light of an earlier opinion of this office, Attorney General Opinion 75-146, and certain factual concerns. Attorney General Opinion 75-146 considered whether the county property appraiser should grant homestead exemptions to both applicants when a married woman and her husband owned two separate residences. In that opinion, both properties were held as tenants by the entireties, and the married woman was separated from her husband. She was living and making her permanent home in one of the residences and her husband was living and making his permanent home in the other. Both had timely filed for the homestead exemption. Under the factual situation presented in that opinion request, this office concluded that a married woman and her husband could establish separate permanent residences without showing "impelling reasons" or "just grounds" for filing. The opinion stated that if the property appraiser determined that separate permanent residences and separate "family units" had been established by the husband and wife and they were otherwise qualified, each could be granted a homestead exemption from ad valorem taxation under Article VII, section 6, Florida Constitution. The fact that both residences were owned by both the husband and wife as tenants by the entireties was not seen to defeat the grant of homestead ad valorem tax exemption to the permanent residence of each.

According to your letter, you are concerned about the homestead status of property in a situation where a husband and wife live within easy driving distance of two separately owned properties and claim to be two separate family units. Each spouse claims a homestead exemption. You have asked for further guidance in this situation.

As the Florida Supreme Court held in Horne v. Markham:[1]

"Article VII, Section 6, of the Constitution of the State of Florida . . . does not establish an absolute right to a homestead exemption. Rather, it clearly provides that taxpayers who otherwise qualify shall be granted an exemption only 'upon establishment of right thereto . . . .'"

The burden is on the applicants to demonstrate that they have established separate family units. This office and the Florida courts have recognized that in order for there to be entitlement to a homestead tax exemption, there must be ownership of the home, residence therein, and the making of such residence as the permanent home in good faith.[2]

The constitutional and statutory homestead provisions should be interpreted in the liberal and beneficent spirit in which they were conceived.[3] Where the benefits of the tax exemption are claimed, the constitution or statutes involved must be construed strictly against the one attempting to bring himself or herself within the terms of the exemption.[4] It is the bona fide intent of the parties to make the residence a homestead or permanent residence and occupying it as such exclusively of any other dwelling place that determines the existence of a homestead and mere occupancy without such intention will not suffice. The question of intent is to be determined by all the surrounding facts and circumstances and not necessarily by the representation of the parties.[5] In fact, section 196.015, Florida Statutes, provides a number of factors for the property appraiser to consider in determining whether an applicant for a homestead exemption intends to establish a permanent residence in this state.

In Attorney General Opinion 75-146 this office reviewed earlier opinions that had considered significant the fact that the establishment of a separate domicile by the wife was proper because cohabitation as husband and wife had ended with separation for purposes of divorce.[6] However, the Florida Supreme Court, in its 1963 opinion in Judd v. Schooley,[7] held that even though a married woman was living congenially with her husband, nonetheless it was legally possible for "a married woman, in good faith, to claim a permanent home in Florida property even though her husband is legally domiciled elsewhere." The court went on to say that " . . . a showing of necessity to establish the separate abode is not essential to a showing of good faith under Article X, section 7[.]"[8]

In a 1964 Attorney General's Opinion released shortly after the decision was rendered in Judd v. Schooley, supra, this office considered whether both a husband and wife, each owning separate dwelling houses, could be granted homestead ad valorem tax exemptions. The opinion was based on the presumption that "the wife resides in her dwelling, the husband residing in his dwelling, each alone, during periods of time, while at other periods of time they reside together in the husband's dwelling, and at still other periods of time they reside together in the wife's dwelling." My predecessor in office concluded that the question should be answered in the negative, that is, that both could not be "granted homestead tax exemption on dwelling houses maintained by each of them merely because they spend a large part of the time in their separate dwelling houses."[9]

As this office clarified in Attorney General Opinion 75-146, if both a husband and wife have established separate domiciles and residences, the Florida Constitution requires that the owner "maintain thereon the permanent residence of the owner." The Legislature has defined the words "permanent residence" in section 196.012(18), Florida Statutes, as:

"that place where a person has his or her true, fixed, and permanent home and principal establishment to which, whenever absent, he or she has the intention of returning. A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows that a change has occurred."[10]

A determination of whether a person is maintaining his or her permanent residence on certain property is, within the above statutory guidelines, a question of fact to be determined in the first instance by the property appraiser.[11] The property appraiser is limited to a determination of whether separate residences have in law or in fact been established and a determination that the property is the permanent residence of the owner. Section 196.015, Florida Statutes, sets forth relevant factors in making those determinations.

Section 6(b) of Article VII, Florida Constitution, presents an additional matter for consideration. The constitutional provision states that "[n]ot more than one exemption shall be allowed any . . . family unit . . . ." Thus, the question of whether a husband and wife who have each established bona fide separate permanent residences, but who are still married, may represent one "family unit" within the scope of Article VII, section 6(b). As my predecessor in office concluded in Attorney General Opinion 75-146, "upon establishment of separate, bona fide permanent residences, the husband and wife may also establish separate family units so that Art. VII, s. 6(b), supra, would not preclude granting homestead ad valorem tax exemption to the permanent residence of each." The opinion recognized that it was not essential that the husband and wife be "legally separated" in determining whether they have also established separate family units, for the marriage relationship continues to exist even though the husband and wife may be legally separated.[12] That opinion does caution, however, that if one spouse should continue to maintain the home of the other, as evidenced by making payments on the mortgage and for insurance and taxes, it would not appear that the spouses have established separate family units.[13]

In sum, it is my opinion that a county property appraiser may grant a homestead exemption to both applicants when a married woman and her husband own two separate residences if each taxpayer establishes the right thereto, that is, if each can establish ownership of the home, residence therein, and the making of such residence as the permanent home in good faith. The property appraiser, however, must make this determination from an objective evaluation of the surrounding facts and circumstances.

Sincerely,

Charlie Crist
Attorney General

CC/tgh

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[1] 288 So. 2d 196, 199 (Fla. 1973). And see Op. Att'y Gen. Fla. 03-11 (2003).

[2] Id.; Ops. Att'y Gen. Fla. 52-158, p. 347 (1952) and 02-19 (2002). See also 12D-7.007(1), Fla. Admin. Code, which provides that "[f]or one to make a certain parcel of land his permanent home, he must reside thereon with a present intention of living there indefinitely and with no present intention of moving therefrom."

[3] See, e.g., Schooley v. Judd, 149 So. 2d 587 (Fla. 2nd DCA 1963), cert. den. 155 So. 2d 615, rev'd on other grounds, 158 So. 2d 514 (Fla. 1963); Op. Att'y Gen. Fla. 02-19 (2002).

[4] Id.

[5] See, e.g., Op. Att'y Gen. Fla. 57-327, p. 393 (1957).

[6] See Op. Att'y Gen. Fla 51-34, p. 346 (1951), 52-158, p. 347 (1952) and 63-09 (1963).
[7] 158 So. 2d 514 (Fla. 1963), rev'd 149 So. 2d 587 (Fla 2nd DCA 1963).

[8] Cf. Ashmore v. Ashmore, 251 So. 2d 15 (Fla. 2nd DCA 1971), cert. dismissed, 256 So. 2d 513 (Fla. 1972).

[9] Op. Att'y Gen. Fla 64-05 (1964). And see Op. Att'y Gen. Fla 75-146 (1975).

[10] And see s. 196.015, Fla. Stat., providing relevant factors in a determination by the property appraiser of intent to establish a permanent residence in this state:

"(1) Formal declarations of the applicant.
(2) Informal statements of the applicant.
(3) The place of employment of the applicant.
(4) The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated.
(5) The place where the applicant is registered to vote.
(6) The place of issuance of a driver's license to the applicant.
(7) The place of issuance of a license tag on any motor vehicle owned by the applicant.
(8) The address as listed on federal income tax returns filed by the applicant.
(9) The previous filing of Florida intangible tax returns by the applicant."

[11] See s. 196.015, Fla. Stat., and Ops. Att'y Gen. Fla 75-146 (1975), 74-115 (1974), 72-154 (1972), 69-37 (1969), 58-329 (1958).

[12] See Op. Att'y Gen. Fla. 71-228 (1971).

[13] See Op. Att'y Gen. Fla 70-154 (1970).

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