Fitts v. Furst, Case No. 2D18-538 (Fla. 2d DCA 2019).
Florida Statute section 196.161(1)(b) (retroactive revocation of homestead exemption and imposition of tax penalties) does not contain an intent requirement, and thus applies to homeowners who received benefits of Florida homestead exemption while also unknowingly receiving de minimus homestead exemption benefits in another state.Baldwin v. Henriquez, Case No. 2D18-2658 (Fla. 2d DCA 2019).
The Florida Constitution requires residence in the property claimed homestead as of January 1 in order to receive the benefits of ad valorem tax exemption; Semple v. Semple, 89 So.638 (Fla. 1921) (homestead continues when present intention to move into property), is distinguished for houses under construction.City of Miami Beach v. Beach Blitz, Co., Case No. 3D19-0816 (Fla. 3d DCA 2019).
It is a violation of procedural due process for a reviewing tribunal to dismiss a petition for first-tier certiorari review from an administrative order; reversal is required.OPKO Health, Inc.v. Lipsius, Case Nos. 3D19-840 and 3D19-841 (Fla. 3d DCA 2019).
Florida courts generally defer to previously filed federal or foreign state actions; the claims and actions do not have be identical for the rule to apply.
