Case Name: Richard B. KAY, Appellant, v. Allen C. CLARK, Department of Revenue, et al., Appellees; Richard G. DIRKSEN and Belinda J. Dirksen, Appellants, v. Allen C. CLARK, as Tax Collector for Palm Beach County, Florida; and Neil Sorenson, Inc., Appellees
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1985-03-13
Citations: 487 So. 2d 30
Docket Number: Nos. 82-2130, 82-2168
Parties: Richard B. KAY, Appellant, v. Allen C. CLARK, Department of Revenue, et al., Appellees. Richard G. DIRKSEN and Belinda J. Dirksen, Appellants, v. Allen C. CLARK, as Tax Collector for Palm Beach County, Florida; and Neil Sorenson, Inc., Appellees.
Judges: HERSEY and DELL, JJ., concur.
Reporter: Southern Reporter, Second Series
Volume: 487
Pages: 30–31

Head Matter:
Richard B. KAY, Appellant, v. Allen C. CLARK, Department of Revenue, et al., Appellees. Richard G. DIRKSEN and Belinda J. Dirksen, Appellants, v. Allen C. CLARK, as Tax Collector for Palm Beach County, Florida; and Neil Sorenson, Inc., Appellees.
Nos. 82-2130, 82-2168.
District Court of Appeal of Florida, Fourth District.
March 13, 1985.
On Motion for Rehearing May 14, 1986.
Richard B. Kay, North Palm Beach, pro se appellant.
John J. Raymond and Glen A. Stankee of Raymond & Dillon, P.C., West Palm Beach, for appellants-Dirksen.
Jim Smith, Atty. Gen., and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, for appellee-Dept. of Revenue, State of Fla.
Willa Fearrington, West Palm Beach, and Gaylord A. Wood, Jr., Fort Lauderdale, for appellee-Rebecca Walker, as property appraiser of Palm Beach County.
Jane Kreusler-Walsh and Larry Klein; and Cone, Wagner, Nugent, Johnson, Ha-zouri & Roth, West Palm Beach, for appel-lee-Allen C. Clark.

Opinion:
DOWNEY, Judge.
Allen C. Clark, Tax Collector of Palm Beach County, sued appellants to recover unpaid ad valorem taxes due on household goods and personal effects located in Florida. The trial court found in favor of the tax collector and entered judgment against the appellant taxpayers.
We reverse upon authority of Colding v. Herzog, 467 So.2d 980, 983 (Fla.1985), in which the Florida Supreme Court held that "through its power to classify property for taxation purposes, the legislature has properly excluded household goods and personal effects without reference to the residency of the property owners."
REVERSED.
HERSEY and DELL, JJ., concur.