Mr. David C. Nolte Indian River County Property Appraiser Attorney General of Florida — Opinion June 2, 1994 RE: TAXATION — PROPERTY APPRAISER — HOMESTEAD EXEMPTION — AD VALOREM TAXATION — TRUSTS — beneficiary of personal residence trust does not qualify for homestead exemption. ss. 196.031 and 196.041, Fla. Stat. (1993), and Art. VII, s. […]