Full Opinion

DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT ROBERT T. WOLPERT, Appellant, v. BILL FURST, as Sarasota County Property Appraiser; JAMES ZINGALE, Executive Director of the Department of Revenue; and BARBARA FORD-COATES, as Sarasota County Tax Collector, Appellees. No. 2D20-3174 December 3, 2021 Appeal from the Circuit Court for Sarasota County; Stephen M. Walker, Judge. Derek A. DiPasquale, Bradenton, for Appellant. Jason A. Lessinger, J. Geoffrey Pflugner and Anthony J. Manganiello, III of Icard, Merrill, Cullis, Timm, Furen & Ginsburg, P.A., Sarasota, for Appellee Bill Furst. Ashley Moody, Attorney General, and Randi E. Dincher, Senior Assistant Attorney General, Tallahassee, for Appellee James Zingale. No appearance for Appellee Barbara Ford-Coates. PER CURIAM. Affirmed. SILBERMAN, LaROSE, and BLACK, JJ., Concur. Opinion subject to revision prior to official publication. 2