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Attorney General of Florida Rules for OutofState Owners OwnersMIAMI MIAMI Fla May 1 Officials of the Horsemens Benevolent and Protective Asso ¬ ciation today announced an important rul ¬ ing by Attorney General Richard Ervin to the effect that only race horses perma ¬ nently located in Florida are subject to taxation as personal property propertyIn In rendering this decision Ervin told Dade County tax assessor John A Gautier that horse in the state on a transient or temporary v basis are not subject to taxation taxationThe The ruling will be beneficial to all owners who have heretofore been faced with taxa ¬ tion problems now relieved by virtue of Ervins announcement Harold O Sim mons and W E Charles Jr president anj secretary respectively of the Florida divi sion of the HBPA have been working o the matter throughout the winter and i was mainly due to their efforts that th favorable ruling was rendered