Yeah, Florida is a bit extreme. If you move there, regardless of how many years ago you purchased your aircraft, Florida requires you to show proof of prior taxes paid. Folks who owned airplanes for over 10 years moved to Florida and were shocked to find the state demanded to see the tax receipts paid for the aircraft!
If the owner could not show original documents showing the tax payment, the state leveid a full tax charge!
If the owner could produce a tax receipt, then whatever it tallied less than what Florida charged, Florida wanted that balance paid!
Worse than that, the tax office started to try to claim taxes on out-of-state owned aircraft that were brought in for maintenance -- like avionics repair or upgrade, or an engine overhaul. A few who simply traveled to Florida for vacations or business trips were sometimes sent a tax bill! Needless to say, these many people told the state to shove it. Some hired lawyers and claimed it was un-Constitutional, got the case remanded to federal court, and the feds dumped on Florida pretty hard to stop the collection efforts. For years now, AOPA has tried to work with the Florida legislature to close down the stupid loopholes which the tax department is trying to use.
For this reason, many aircraft owners refuse to travel to Florida. A lot of maintenance shops in the state are pretty outraged by the lost business. You wonder the mentality of some people in government thinking this sort of greed improves their economic health overall! The state never has collected an out-of-state residents money, but they sure have cost local aircraft shops millions in lost revenues because aircraft owners got the word and opted to fly elsewhere to avoid the potential hassles!
Common sense says there should be a reasonable time limit, say one year, where a state cannot go back and try to demand taxes for an aircraft purchased out of state.
Ken