Case ID: so2d_461/html/0968-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Sam COLDING, Collier County Property Appraiser; and Guy Carlton, Collier County Tax Collector; and the Department of Revenue, State of Florida, Appellants, v. THE MOORINGS, INCORPORATED, a Florida Corporation Not For Profit, For the Use and Benefit of Itself; and the Collier County Health Facilities Authority, a Body Politic and Corporate of the State of Florida, Appellees.
    No. 84-213.
    District Court of Appeal of Florida, Second District.
    Dec. 7, 1984.
    Rehearings Denied Jan. 10, 1985.
    James H. Siesky, Naples, for appellants Sam Colding and Guy L. Carlton.
    Jim Smith, Atty. Gen., Tallahassee, and Joseph C. Mellichamp, III, Asst. Atty. Gen., and Larry Levy, Gen. Counsel, Tallahassee, for appellant Dept, of Revenue, State of Fla.
    Francis H. Cobb and Raymond T. Elli-gett, Jr., of Shackleford, Farrior, Stallings & Evans, P.A., Tampa, for appellees.
   PER CURIAM.

We affirm the trial court’s judgment exempting from ad valorem taxes for the years 1981 and 1982, the properties owned by the Collier County Health Facilities Authority. The trial court’s judgment was based on the provisions of the then existing section 154.233, Florida Statutes (1981).

Section 154.233 was repealed by chapter 83-71, Laws of Florida (1983). In affirming the trial court’s judgment, we did not have before us the question of whether the leasehold interests in the properties were subject to ad valorem taxation.

SCHEB, A.C.J., and DANAHY and CAMPBELL, JJ., concur.