Full Opinion

NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT ROBERT D. EVANS, ) ) Appellant, ) ) v. ) Case No. 2D18-3908 ) HILLSBOROUGH COUNTY PROPERTY ) APPRAISER; HILLSBOROUGH COUNTY ) TAX COLLECTOR; and DEPARTMENT ) OF REVENUE, ) ) Appellees. ) ) Opinion filed June 12, 2020. Appeal from the Circuit Court for Hillsborough County; Paul L. Huey, Judge. Henry G. Gyden of Gyden Law Group, P.A., Tampa, for Appellant. William D. Shepherd of Hillsborough County Property Appraiser's Office, Tampa, for Appellee Hillsborough County Property Appraiser. Brian T. FitzGerald, Senior Assistant County Attorney, Hillsborough County Tax Collector, for Appellee Hillsborough County Tax Collector. Ashley Moody, Attorney General, and Robert P. Elson, Senior Assistant Attorney General, Revenue Litigation Bureau, Tallahassee, for Appellee Department of Revenue. PER CURIAM. Affirmed. CASANUEVA, VILLANTI, and BLACK, JJ., Concur. -2-