Constance Persico BURCAR, as trustee of the William B. Persico Revocable Trust, and as attorney-in-fact for William B. Persico pursuant to DPA dated October 31, 2011, Appellant, v. Bill FURST, as Property Appraiser of Sarasota County; Barbara Ford Coates, as Tax Collector of Sarasota County; and Leon M. Biegalski, as Executive Director of the Department of Revenue, Appellees.