l. This is an action for a declaratory judgment and to challenge the removal of a

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1 IN THE CIRCUIT COURT OF THE SEVENTEENTH JUDICIAL CIRCUIT IN AND FOR BROWARD COUNTY, FLORIDA WALTER PALASZ AND LYNN PALASZ. Plaintiffs, LORI PARRISH, as Property Appraiser of Broward County, Florida, THOMAS KENNEDY, as Tax Collector of Broward County, Florida,and MARSHALL STRANBURG, as Executive Director of the Florida Department of Revenue, Defendants. Case No. COMPLAINT FOR DECLARATORY RELIEF Plaintiffs. Walter Palasz and Lynn Palasz, sue Defendants, Lori Parrish, as Property Appraiser of Broward County, Florida ("Appraiser"), Thomas Kennedy, as Tax Collector of Broward County, Florida ("Co11ector"), and Marshall Stranburg. as Executive Director of the Florida Department of Revenue ("Department"), and allege: l. This is an action for a declaratory judgment and to challenge the removal of a homestead exemption on property in Broward County, Florida and the imposition of a tax lien. This Court has jurisdiction pursuant to Chapter 194, Florida Statutes, article V, sections 5 and 20 of the Florida Constitution, and section , Florida Statutes. 2. Plaintiffs, Walter Palasz and Lynn Palasz, are the owlers of certain real property located at I 03 NE l gth Ave. #246 in Deerfield Beach, Florida and identified as Parcel No AE-974 f"subject Property"], which is classified and assessed as owner-occupied residential property.

2 3. Appraiser is sued herein in her official capacity and is a necessary party to the action pursuant to section (2), Florida Statutes. 4. Collector is sued herein in his official capacity and is a necessary party to the action pursuant to section (3), Florida Statutes. 5. Defendant Marshall Stranburg is sued herein in his official capacity and is a necessily party to the action pursuant to section (5), Florida Statutes. 6. From 2001 to and including January 7,2075,the Plaintiffs owned the Subject Property and made it their permanent residence. Count l: Removal of Tax Lien 7. The Plaintiffs reallege and incorporate by reference paragraphs I -6 of this Complaint as though fully set forth herein. 8. The Plaintiffs applied for and received a homestead exemption on the Subject Property in the 2002 tax year. They continued to receive the homestead exemption on the property through the 2013 tax year. 9. On June 26, 2014, Appraiser sent the Plaintiff a Notice of Intent to File Lien ["Lien Notice"] notifying them that the homestead exemption on the Subject Property would be retroactively removed for the 2Q tax years. A copy of the Lien Notice is attached as Exhibit 'oa" and incorporated herein. The Lien Notice stated that the reason for the removal of the homestead exemption was "Not Owner's Primary Residence." 10. The Property Appraiser recorded a tax lien against the Subject Property on August 11,2014. A copy of the Notice of Lien is attached as Exhibit "B" and incorporated herein,

3 I 1. Section , Florida Statutes allows the Property Appraiser to file a tax lien against property of a taxpayer who was granted a homestead exemption to which they were not entitled for any year or years within the prior 10 years. 12. However, the Plaintiffs were entitled to the homestead exemption on the Subject Property in the tax years, pursuant to article VII, section 6 of the Florida Constitution and section , Florida Statutes. Thus, the Property Appraiser's retroactive removal of the homestead exemption and imposition of a tax lien was unlawful. WHEREFORE, Plaintiffs demand that this Court enter an order reinstating the 2006 through 2013 homestead exemptions on the subject property; cancelling the tax lien; awarding Plaintiffs their costs incurred in bringing this action pursuant to section , Florida Statutes; and awarding such other general relief as may be just and equitable. Count 2: Reinstatement of 2014 Homestead Exemption 13. The Plaintiffs re-ailege and incorporate by reference paragraphs 1-6 of this Complaint as though fully set forth herein. 14. On June 13,2014, Appraiser sent the Plaintiff anotice of Denial of Ad Valorem Property Tax Exemption ["2014 Notice of Denial"] notifying them that the homestead exemption on the Subject Property would be denied for the 2074tax year. A copy of the Notice is attached as Exhibit "C" and incorporated herein. The Notice stated that the reason for the denial of the homestead exemption was "[o]wners' primary residence is in Massachusetts." 15. Plaintiffs have paid the 2014 taxes on the Subject Property in full, pursuant to section (3)(4), Florida Statutes. A copy of the receipt for payment of the 2014 taxes is attached as Exhibit "D."

4 16. Plaintiffs have performed all conditions precedent which are required to be performed by Plaintiff in establishing their right to bring this action. Specifically, this action has been filed within the time period prescribed by section , Florida Statutes. 17. The notice of denial of the 2014 homestead exemption for the Subject Property did not meet the specificity requirements of section (5), Florida Statutes. Thus, the notice was invalid and ineffective to remove the 2014 homestead exemption. 18. Moreover, the Plaintiffs were entitled to the homestead exemption on the Subject Property in 2014, pursuant to article VII, section 6 of the Florida Constitution and section , Florida Statutes, and thus the Appraiser's denial of the homestead exemption was unlaufirl. WHEREFORE, Plaintiffs demand that this Court enter an order reinstating the 2014 homestead exemption on the Subject Property, ordering the Collector to cancel the original tax bill, issue new tax bills that reflect the2014 homestead exemption, and to refund any overpayments; awarding Plaintiffs their costs incurred in bringing this action pursuant to section lg4.lgz,florida Statutes; and awarding such other general relief as may be just and equitable. Count 3: Reinstatementof 2.0l5-ll"qn$egteadBxgmnt&ut- 19. Plaintiffs re-allege and incorporate by reference paragraphs 1-6 of this Complaint as though fully set forth herein. tax year. 20. The Plaintiffs filed a timely application for a homestead exemption for the On June 1.,2015, Appraiser sent the Plaintiff a Notice of Disapproval of Application for Property Tax Exemption ["2015 Notice of Denial"] notiffing them that their

5 application for a homestead exemption on the Subject Property would be denied for the 2015 tax year. A copy of the Notice is attached as Exhibit "E" and incorporated herein. 22. At the time this case was filed, the 2015 taxes on the Subject Property were not yet due and owing. Thus, the Plaintiffs were not required by section Q), Florida Statutes to pay any taxes for the 2015 tax year prior to the filing of this action. 23. Plaintiffs have performed all conditions precedent which are required to be performed by Plaintiffs in establishing their right to bring this action. Specifically, this action has been flled within the time period prescribed by section Q), Florida Statutes. 24. The Plaintiffs were entitled to the homestead exemption on the Subject Property in 2015, pursuant to article VII, section 6 of the Florida Constitution and section , Florida Statutes, and thus the Appraiser's denial of the homestead exemption was unlawful. WHEREFORE, Plaintiffs demand that this Court enter an order reinstating the 2015 homestead exemption on the Subject Property, ordering the Collector to issue tax bills that reflect the 2015 homestead exemption, and to refund any overpayments; awarding Plaintiffs their costs incurred in bringing this action pursuant to section , Florida Statutes; and awarding such other general relief as may be just and equitable. e JoHNSoN LEGAL of FLoRIDA, P.L Marquesas Cir. Suite 208 P.O. Box Sarasota, FL (e41) e26-fiss Fax: (941) sj ohnson@johnsqnle galfl.com Attomey for Plaintiffs Walter and Lynn Palasz L. JOHNSON Florida Bar No