SARASOTA-MANATEE AIRPORT AUTHORITY, A POLITICAL SUBDIVISION OF THE STATE OF FLORIDA, APPELLANT,
v.
JOHN W. MIKOS, AS SARASOTA COUNTY PROPERTY APPRAISER, BARBARA FORD-COATES, AS SARASOTA COUNTY TAX COLLECTOR; AND FLORIDA DEPARTMENT OF REVENUE, APPELLEES
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The Sarasota-Manatee Airport Authority challenged a trial court's dismissal of its complaint for declaratory relief regarding its tax status. The court reversed, holding that the SMAA is a political subdivision of Florida entitled to immunity from ad valorem taxation.
The SMAA is a political subdivision of the state, created by special act and designated as such in Chapter 91-358, Laws of Florida. As a political subdivision and independent special district, the SMAA is immune from taxation by virtue of the state's sovereign immunity. Political subdivisions enjoy the same immunity from taxation as the state itself.
[1] Political subdivisions of the state, created as such by legislative enactment, are immune from taxation.
[2] A bi-county governmental agency created by special act of the legislature, designated as a political subdivision, is immune from taxation.
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Join FLexlaw to unlock all legal intelligence“Our examination of the legislative enactments creating the SMAA leads us to conclude that it is a political subdivision of the state, more in the nature of a county than of a municipality, and is therefore immune from taxation.”
Establishes the core holding that the SMAA qualifies as a political subdivision entitled to tax immunity
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Join FLexlaw to unlock all legal intelligenceIn June 1990, the Sarasota County Property Appraiser notified the SMAA of his intention to impose ad valorem taxes on the SMAA's fee simple interest i…
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PER CURIAM.
The Sarasota-Manatee Airport Authority (SMAA) appeals a final order dismissing with prejudice its complaint for declaratory relief. We reverse.
In June of 1990, John W. Mikos, the Sarasota County Property Appraiser, notified the SMAA of his intention to impose ad valorem taxes upon the SMAA s fee simple interest in property which had ceased to be used for exempt public or governmental purposes. The SMAA filed a complaint for declaratory judgment seeking a determination of the taxability of its fee interests and the interests of nongovernmental lessees. On Mikos’ motion, the trial court dismissed the complaint with prejudice, finding that the SMAA is not immune from local taxation but is an entity in the nature of a municipality which is only entitled to an exemption from ad valo-rem taxation for properties used for an exempt purpose as defined by Chapter 196, Florida Statutes. We disagree.
Our examination of the legislative enactments creating the SMAA leads us to conclude that it is a political subdivision of the state, more in the nature of a county than of a municipality, and is therefore immune from taxation. The SMAA is a bi-county governmental agency created by special act of the Florida legislature, chapter 31263,.Laws of Florida (1955), and revised by chapter 91-358, Laws of Florida. In chapter 91-358, section 18, the legislature designated the SMAA a political subdivision within the meaning of government property tax exemptions granted under section 196.199, Florida Statutes. The record reflects that the SMAA is an independent special district as defined by section 189.403, Florida Statutes (1991), and has been identified as such by the Florida Department of Community Affairs, pursuant to section 189.4035, Florida Statutes (1991). Special districts that are created as political subdivisions of the state enjoy the same immunity from taxation as does the state. See Andrews v. Pal-Mar Water Control Dist., 388 So. 2d 4 (Fla. 4th DCA 1980), rev. den., 392 So. 2d 1371 (Fla.1980).
The state and its political subdivisions are immune from taxation because there is no power to tax them. Dickinson v. City of Tallahassee, 325 So. 2d 1 (Fla.1975); Orlando Utilities Comm’n v. Milligan, 229 So. 2d 262 (Fla. 4th DCA 1969), cert. den., 237 So. 2d 539 (Fla.1970); Park-N-Shop, Inc. v. Sparkman, 99 So. 2d 571 (Fla.1957). This is true despite statutory references to such property as being exempt. 99 So. 2d at 573.
We have considered City of Orlando v. Hausman, 534 So. 2d 1183 (Fla. 5th DCA 1988), rev. den., 544 So. 2d 199 (Fla.1989), Hillsborough County Aviation Authority v. Walden, 210 So. 2d 193 (Fla.1968), and section 196.199(4), Florida Statutes, but find these authorities inapplicable in light of our determination that the SMAA is immune.
We therefore reverse the final order dismissing the SMAA’s complaint and remand for further proceedings. On remand, the trial court should determine the taxable status of the various leasehold interests, which are separate and distinct from the SMAA’s fee interest, in accordance with section 196.199(2), Florida Statutes (1991).
In light of our decision, we need not address the SMAA’s other points on appeal.
Reversed and remanded.
LEHAN, C.J., and CAMPBELL and THREADGILL, JJ., concur.
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Canaveral Port Auth. v. Dep't OF Revenue, 690 So. 2d 1226 (Fla. 1996)…WELLS, Justice. We have for review Florida Department of Revenue v. Canaveral Port Authority, 642 So. 2d 1097 (Fla. 5th DCA 1994), which expressly and directly conflicts with the opinion in Sarasota-Manatee Airport Authority v. Mikos, 605 So. 2d 132 (Fla. 2d DCA 1992), review denied, 617 So. 2d 320 (Fla.1993). We have jurisdiction. Art. V, § 3(b)(3), Fla. Const. Canaveral Port Authority (CPA) filed suit challenging Brevard County’s authority to assess ad valorem taxes pursuant to section 196.1…
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First Union Nat'l Bank OF Fla. & Brevard Cnty. v. Ford, 636 So. 2d 523 (Fla. 5th DCA 1993)…(Fla.1958); Park-N-Shop, Inc. v. Sparkman, 99 So. 2d 571 (Fla.1957); Orange County, Fla. v. Florida Department of Revenue, 605 So. 2d 1333 (Fla. 5th DCA 1992), result approved, 620 So. 2d 991 (Fla.1993); Sarasota-Manatee Airport Authority v. Mikos, 605 So. 2d 132 (Fla. 2d DCA 1992), rev. denied, 617 So. 2d 320 (Fla.1993). Cf. Lewis v. The Florida Bar, 372 So. 2d 1121 (Fla.1979); 50 Fla.Jur.2d Taxation § 3:35. Absent a waiver in the state constitution itself, which does not exist, counties do not need to qual…1 / 2
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Fla. Dep't OF Revenue v. Canaveral Port Auth., 642 So. 2d 1097 (Fla. 5th DCA 1994)…pears that Florida has “political subdivisions” other than counties which are immune from taxation. In finding that the CPA was a “political subdivision” of the state, the trial court relied primarily on Sarasota-Manatee Airport Authority v. Mikos, 605 So. 2d 132 (Fla. 2d DCA 1992), review denied, 617 So. 2d 320 (Fla.1993). There the court considered whether the Sarasota-Manatee Airport Authority (“SMAA”) was immune from ad valorem taxation on its fee simple interest in property which had ceased to be used f…
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Park-N-Shop, Inc. v. Sparkman, 99 So. 2d 571 (Fla. 1957)
- Hillsborough Cnty. Aviation Auth. v. Walden, 210 So. 2d 193 (Fla. 1968)
- Orlando Utils. Comm'n v. Milligan, 229 So. 2d 262 (Fla. 4th DCA 1969)
- Dickinson v. City OF Tallahassee, 325 So. 2d 1 (Fla. 1975)
- Lago v. State, 237 So. 2d 539 (Fla. 1970)
- Nat'l Indem. Co. v. Donald, 237 So. 2d 539 (Fla. 1970)
- City OF Orlando v. Ford S. Hausman, 534 So. 2d 1183 (Fla. 5th DCA 1988)
- LE Shack Ltd., Inc. v. Axler, 388 So. 2d 4 (Fla. 4th DCA 1980)