RONALD J. SCHULTZ, PROPERTY APPRAISER, PINELLAS COUNTY, FLORIDA AND RANDY MILLER, EXECUTIVE DIRECTOR, DEPARTMENT OF REVENUE, STATE OF FLORIDA, APPELLANTS,
v.
TRUSTEES OF SKYCREST BAPTIST CHURCH, INC., A/K/A SKYCREST BAPTIST CHURCH, INC., APPELLEE
PER CURIAM.
We have carefully considered the parties’ oral arguments and appellate briefs. We have reviewed the record. We hold that the trial court made no error, but correctly followed the law as set out in Daniel v. T.M. Murrell Co., Inc., 445 So. 2d 587 (Fla. 2d DCA), petition for review denied, 453 So. 2d 43 (Fla.1984). We decline the invitation to recede from or distinguish Murrell.
Murrell and the following cases indicate that the actual physical use of the property is the determining factor in granting ad valorem tax exemptions. Dade County Taxing Authorities v. Cedars of Lebanon Hospital Corp., Inc., 355 So. 2d 1202 (Fla.1978); North Shore Medical Center, Inc. v. Bystrom, 461 So. 2d 167 (Fla. 3d DCA 1984); Underhill v. Edwards, 400 So. 2d 129 (Fla. 5th DCA), petition for review denied, 411 So. 2d 381 (Fla.1981).
Affirmed.
RYDER, A.C.J., and LEHAN and FRANK, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
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Ernie Mastroianni v. Mem'l Med. Ctr. OF Jacksonville, Inc., 606 So. 2d 759 (Fla. 1st DCA 1992)…1988 Senate Staff Analysis and Economic Impact Statement relating to CS/SB 375 indicates that the Senate Committee on Finance, Taxation and Claims was aware of the holdings in Daniel v. Murrell and Schultz v. Trustees Skycrest Baptist Church, Inc., 508 So. 2d 1314 (Fla. 2d DCA), rev. denied, 518 So. 2d 1278 (Fla.1987), which followed Daniel. The staff report states that one of the specific purposes of the bill was to make clear that “only property owned by an exempt entity and used for exempt purposes may be…
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Leon Cnty. Educ. Facilities Auth. & SRH, Inc. v. Hartsfield, 669 So. 2d 1105 (Fla. 1st DCA 1996)…1988 Senate Staff Analysis and Economic Impact Statement relating to CS/SB 375 indicates that the Senate Committee on Finance, Taxation and Claims was aware of the holdings in Daniel v. Murrell and Schultz v. Trustees Skycrest Baptist Church, Inc., 508 So. 2d 1314 (Fla. 2d DCA), rev. denied, 518 So. 2d 1278 (Fla.1987), which followed Daniel. The staff report states that one of the specific purposes of the bill was to make clear that “only property owned by an exempt entity and used for exempt purposes may be…
Authorities Cited
- Dade Cnty. Taxing Authorities v. Cedars OF Lebanon Hosp. Corp., Inc., 355 So. 2d 1202 (Fla. 1978)
- Underhill v. Edwards, 400 So. 2d 129 (Fla. 5th DCA 1981)
- W.R. Daniel, Jr. v. T.M. Murrell Co., Inc., 445 So. 2d 587 (Fla. 2d DCA 1984)
- N. Shore Med. Ctr., Inc. v. Bystrom, 461 So. 2d 167 (Fla. 3d DCA 1984)