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THOMAS v. SMITH

No. 2D02-4018.

882 So.2d 1037 (2004)

Fred A. THOMAS and Joy S. Thomas, Appellants, v. Jim SMITH, in his capacity as Property Appraiser of Pinellas County, Florida; Diane Nelson, in her capacity as Tax Collector of Pinellas County, Florida; and Jim Zingale, in his capacity as Executive Director of the State of Florida, Department of Revenue, Appellees.

District Court of Appeal of Florida, Second District.

August 13, 2004.

Attorney(s) appearing for the Case

Michael S. Hooker and Guy P. McConnell of Glenn Rasmussen Fogarty & Hooker, P.A., Tampa, for Appellants.

Susan Churuti, County Attorney, and Sarah Richardson, Senior Assistant County Attorney, Clearwater, for Appellee Diane Nelson, in her capacity as Tax Collector of Pinellas County.

Charles J. Crist, Jr., Attorney General, and Mark T. Aliff, Assistant Attorney General, Tallahassee, for Appellee Jim Zingale in his capacity as Executive Director of the State of Florida, Department of Revenue.

No appearance for Appellee Jim Smith, in his capacity as Property Appraiser of Pinellas County.

WALLACE, Judge.

Fred A. Thomas and Joy S. Thomas (the Taxpayers) appeal the circuit court's order dismissing their fifth amended complaint with prejudice. The Taxpayers argue that section 196.011(1)(b), Florida Statutes (1997), which requires disclosure of the Taxpayers' social security numbers as a condition of obtaining a homestead tax exemption for their residence, violates their right to privacy under the Florida Constitution, the federal Privacy Act of 1974 ...

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