PORT OF PALM BEACH DISTRICT, PETITIONER,
v.
DEPARTMENT OF REVENUE, ET AL., RESPONDENTS
WELLS, Justice.
We have for review State Department of Revenue v. Port of Palm Beach District, 650 So .2d 700 (Fla. 4th DCA 1995), 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. In accordance with our decision in Canaveral Port Authority v. Department of Revenue, No. 84,743, — So. 2d - [1996 WL 693611] (Fla. Dec. 5, 1996), we approve the decision of the Fourth District Court of Appeal.
Accordingly, we remand this ease for further proceedings.
It is so ordered.
KOGAN, C.J., and GRIMES and HARDING, JJ., concur. OVERTON, J., dissents with an opinion, in which SHAW and ANSTEAD, JJ., concur.
OVERTON, Justice,
dissenting.
I dissent for the reasons expressed in my dissent in Canaveral Port Authority v. Department of Revenue, No. 84,743, — So. 2d -[1996 WL 693611] (Fla. Dec. 5, 1996).
SHAW and ANSTEAD, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Turner v. Fla. State Fair Auth., 974 So. 2d 470 (Fla. 2d DCA 2008)…a.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 Appraiser directs our attention to section 616.26…
Authorities Cited
- Sarasota-Manatee Airport Auth. v. Mikos, 605 So. 2d 132 (Fla. 2d DCA 1992)
- State of Fla. Dep't OF Revenue v. Port OF Palm Beach Dist., 650 So. 2d 700 (Fla. 4th DCA 1995)