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Exemption from ad valorem taxation if a non-resident and have resident children

Author johnbsims3
Admin 

#1 - Posted: 5 Oct 2011 11:29 
This is an appeal by the Miami-Dade County Property Appraiser and the
Florida Department of Revenue from a final summary judgment, bestowing an exemption from ad valorem taxation upon the owners of residential real estate in Miami-Dade County on the basis the property is the "permanent residence" of their minor children, who are "naturally dependent" upon them within the meaning of article VII, section 6(a) of the Florida Constitution.1 We affirm the decision of the trial court.
3D093427.pdfAttached file: 3D093427.pdf
 

Author johnbsims3
Admin 

#2 - Posted: 5 Oct 2011 11:31 
The homeowners in this case, David and Ana Andonie, are citizens of
Honduras, lawfully residing in the United States pursuant to temporary visas issued
by the United States Department of Homeland Security. In 2003, the Andonies
purchased a condominium in Key Biscayne, Florida, which they occupy together
with their three minor children, ages 7, 12, and 14. The children are United States
citizens.

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Exemption from ad valorem taxation if a non-resident and have resident children
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