KELLY MARINARO, D/B/A SUNNY FRESH, ETC., APPELLANT,
v.
ROSARIO AND VITO STRANO, D/B/A STRANO FARMS, APPELLEE

Fla. 1st DCA | 2000-11-16
No. 1D00-3356
WEBSTER, DAVIS and VAN NORTWICK, JJ„ CONCUR.
775 So. 2d 978 Florida District Court of Appeal, First District (2000) Caution
Cited by 8 cases

Opinion of the Court
PER CURIAM.

PER CURIAM.

Having considered the appellant’s response to the Court’s order issued October 3, 2000, the Court has determined that the notice of appeal was not filed within 30 days of rendition of the order on appeal. Thus, the appeal is hereby dismissed for lack of jurisdiction.

WEBSTER, DAVIS and VAN NORTWICK, JJ„ CONCUR.


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  • …vernmentally owned property is generally excluded from taxation, through either immunity or exemption. An exemption presupposes an ability to tax, whereas an immunity implies the absence of that ability. See Greater Orlando Aviation Auth. v. Crotty, 775 So. 2d 978, 980 (Fla. 5th DCA 2000). The state and counties are immune from taxation. See Canaveral Port Auth. v. Dep’t of Revenue, 690 So. 2d 1226, 1228 (Fla.1996); Park-N-Shop, Inc. v. Sparkman, 99 So. 2d 571, 573 (Fla.1957). Unlike counties, municipalities…
  • Dep't OF Revenue v. The City OF Gainesville, 859 So. 2d 595 (Fla. 1st DCA 2003)
    …ly exempt from taxation, whereas county and state properties enjoy immunity from taxation. See Canaveral Port Auth. v. Dep’t of Revenue, 690 So. 2d 1226 (Fla.1996). . Appellant relies heavily on the case of Greater Orlando Aviation Auth. v. Crotty, 775 So. 2d 978 (Fla. 5th DCA 2000), in which the court found that the operation of a hotel on airport property owned by the city and which was not subject to a lease was subject to ad valorem taxes. Crotty is factually distinguishable from the instant case for a n…
  • Islamorada v. Ervin Higgs, 882 So. 2d 1009 (Fla. 3d DCA 2004)
    …Motion for Summary Judgment and granted the Property Appraiser’s Motion for Summary Judgment. This appeal follows. Municipalities are not subdivisions of the State and, thus, are not immune to taxation. See Greater Orlando Aviation Auth. v. Crotty, 775 So. 2d 978, 980 (Fla. 5th DCA. 2000) (citing Orlando Utils. Comm’n v. Milligan, 229 So. 2d 262 (Fla. 4th DCA 1969), rev. denied, 237 So. 2d 539 (Fla.1970)). However, according to Article VII, Section 3(a) of the Florida Constitution, “[a]ll property owned by a…
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