Ronald Rogers, individually and on behalf of all others similarly situated, and Karen Rogers vs Gary Gregor, Property Appraiser; Rhonda Skipper, Tax Collector of Walton County; and Jim Zingale, as Executive Director of the Florida Department of Revenue

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FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D21-600 _____________________________ RONALD ROGERS, individually and on behalf of all others similarly situated, and KAREN ROGERS, Appellants, v. GARY GREGOR, Property Appraiser; RHONDA SKIPPER, Tax Collector of Walton County; and JIM ZINGALE, as Executive Director of the Florida Department of Revenue, Appellees. _____________________________ On appeal from the Circuit Court for Walton County. David W. Green, Judge. March 31, 2022 PER CURIAM. AFFIRMED. B.L. THOMAS, MAKAR, and NORDBY, JJ., concur. _____________________________ Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331. _____________________________ Brian W. Warwick, Janet R. Varnell, Matthew Peterson, and Erika Willis, Tampa; I. Nelson Heggen, Houston, Texas, for Appellants. Ashley Moody, Attorney General, Robert P. Elson, Senior Assistant Attorney General, Tallahassee, for Appellee Florida Department of Revenue. Loren E. Levy, The Levy Law Firm, Tallahassee, for Appellee Gary Gregor, Walton County Property Appraiser. Timothy R. Qualls, Young Qualls, P.A., Tallahassee, for Appellee Rhonda Skipper, Tax Collector of Walton County. 2

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