Theodore J. HORNE, Jr., Appellant,
William MARKHAM, etc., Appellee.
Dec. 5, 1973.
Rehearing Denied Feb. 5, 1974.
Homeowner's application for homestead exemption was denied by the Board of Tax Adjustment and the Circuit Court, Broward County, L. Clayton Nance, J., affirmed and homeowner appealed. The Supreme Court, Boyd, J., held that constitutional provision creating homestead exemption did not create an absolute right to such exemption; that homeowner who failed to make timely application for exemption could not complain of being denied the exemption; that evidence supported finding that deadline for application for homestead exemption was not arbitrary or unreasonable; that homeowner was not entitled to prior notice or hearing before tax assessor made tentative decision disapproving his application; and that notice and opportunity to be heard in quasi-judicial proceeding before Board of Tax Adjustment before denial of his homestead tax exemption provided homeowner with due process.