STATE OF FLORIDA DEPARTMENT OF REVENUE, ET AL., APPELLANTS,
v.
PORT OF PALM BEACH DISTRICT, ETC., ET AL., APPELLEES
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The court reviewed whether a port district was immune from ad valorem taxation on property leased to private entities. The court held that the port district was not a political subdivision and therefore not immune, reversing the trial court's summary judgment.
No, the Port of Palm Beach District is not a political subdivision and is therefore not immune from ad valorem taxation on property leased to private entities.
[1] A port authority is not a political subdivision of the state for purposes of ad valorem tax immunity when it leases property to private entities.
[2] A special act of the legislature creating a taxing district does not automatically confer political subdivision status for tax immunity purposes.
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Join FLexlaw to unlock all legal intelligence“The issue for review in this case is whether the Port of Palm Beach District (“the Port”) is immune from ad valorem taxation by Palm Beach County with respect to property leased to private entities.”
States the central legal question of the appeal.
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Join FLexlaw to unlock all legal intelligenceThe Port of Palm Beach District, a taxing district created by special act, owned property that it leased to private entities. The Florida Department o…
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PER CURIAM.
The issue for review in this case is whether the Port of Palm Beach District (“the Port”) is immune from ad valorem taxation by Palm Beach County with respect to property leased to private entities. The Port was created by a special act of the legislature in 1915, Chapter 70-81, Laws of Florida, as amended, and is an independent taxing district. The Port is vested with certain powers necessary to ensure the viability and operation of the Port of Palm Beach, a deep water port which facilitates the importation and exportation of various goods. The property which is the subject of this action is owned in fee simple by the Port and leased to Florida Sugar Marketing & Terminal Association, Inc., Florida Molasses Exchange, Inc. and Birdsall, Inc. Because we hold that the Port is not a political subdivision, we reverse the trial court’s final summary judgment finding the Port immune from ad valorem taxation.
In reaching this conclusion, we rely on the reasoning expressed in the well-written opinion of Florida Dep’t of Revenue, et al. v. Canaveral Port Auth., 642 So. 2d 1097 (Fla. 5th DCA 1994), where the court found that the Canaveral Port Authority was not a political subdivision of the state and was therefore not immune from ad valorem taxation. To rehash the extensive and scholarly analysis of the issue conducted in Canaveral Port Auth., would serve little useful purpose in this opinion. However, even though we do not find the Port immune from taxation, we must remand this case back to the trial court for a determination as to whether any statutory exemptions would apply to the subject of ad valorem taxation in this case — real property owned by the Port and leased to various nongovernmental lessees. See § 196.199, Fla.Stat. (1991); Ch. 315, Fla.Stat. (1991). Because the trial court found the Port immune from ad valorem taxation, it never reached the appellees’ claim of a statutory exemption.
Reversed and remanded.
WARNER, PARIENTE and STEVENSON, JJ., concur.
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Canaveral Port Auth. v. Dep't OF Revenue, 690 So. 2d 1226 (Fla. 1996)…974). . The parties agree that the uses of the property in this case were nongovernmental. If a dispute had arisen on this issue, the trial court would be required to resolve it as held by State Department of Revenue v. Port of Palm Beach District, 650 So. 2d 700 (Fla. 4th DCA 1995), review granted, 659 So. 2d 1088 (Fla.1995). The determination should be made in accord with our decision in Sebring Airport Authority v. McIntyre, 642 So. 2d 1072 (Fla.1994); see also Williams, 326 So. 2d at 432-33.…
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Port OF Palm Beach Dist. v. Dep't OF Revenue, 684 So. 2d 188 (Fla. 1996)
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Turner v. Fla. State Fair Auth., 974 So. 2d 470 (Fla. 2d DCA 2008)…ough County Aviation Auth., 375 So. 2d 283 (Fla.1979); Ill. Grain Corp. v. Schleman, 144 So. 2d 329 (Fla. 2d DCA 1962) (noting the exempt status of lands owned by the Hillsborough County Port Authority); Dep’t of Revenue v. Port of Palm Beach Dist., 650 So. 2d 700 (Fla. 4th DCA 1995), approved, 684 So. 2d 188 (Fla.1996). The Appraiser argues further that even if the lands owned by the Authority could be deemed immune, the legislature has waived that immunity by statute. In support of this contention, the App…
Authorities Cited
- Fla. Dep't OF Revenue v. Canaveral Port Auth., 642 So. 2d 1097 (Fla. 5th DCA 1994)