George A. Luther, Jr., Representative of the v. Bill Furst as Property Appraiser And

DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT GEORGE A. LUTHER, JR., representative of the Estate of George A. Luther, deceased, Appellant, v. BILL FURST, as Sarasota County Property Appraiser, and LEON M. BIEGALISKI, executive director of the Florida Department of Revenue, Appellees. No. 2D22-1571 July 14, 2023 Appeal from the Circuit Court for Sarasota County; Andrea McHugh, Judge. Caroleen B. Brej, David Wallace and Morgan R. Bentley, Jr. of Bentley Goodrich & Kison, P.A., Sarasota, for Appellant. Anthony Manganiello, III, J. Geoffrey Pflugner and Jason A. Lessinger of Icard, Merrill, Cullis, Timm, Furen & Ginsburg, P.A., Sarasota, for Appellee Bill Furst. Franklin D. Sandrea-Rivero, Assistant Attorney General of the Revenue Litigation Bureau, Tallahassee, for Appellee Leon M. Biegaliski. PER CURIAM. Affirmed. LUCAS, ROTHSTEIN-YOUAKIM, and LABRIT, JJ., Concur. Opinion subject to revision prior to official publication. 2