Case ID: so2d_550/html/0481-01.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

INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS OF MIAMI BEACH, INC., and Bhaktivedanta Title Holding Corporation of Miami Beach, Inc., Appellants, v. Franklin B. BYSTROM, Dade County Tax Appraiser, Stephen L. Smith, Acting Tax Collector of Dade County, Randy Miller, Executive Director of the Florida Department of Revenue, Appellees.
    No. 88-1458.
    District Court of Appeal of Florida, Third District.
    Jan. 31, 1989.
    Motion to Correct Opinion Granted  Nov. 8, 1989.
    Heyward A. Bradman, Miami Beach, for appellants.
    Robert A. Ginsburg, County Atty., and Daniel A. Weiss, Asst. County Atty., for appellees.
    Before SCHWARTZ, C.J., and BARKDULL and BASKIN, JJ.
    
      
      Schwartz, C.J., dissents.
    
   PER CURIAM.

We reverse the Final Summary Judgment based on a finding that the trial court erred in applying sections 501(c)(2), (c)(3) of the Internal Revenue Code to determine whether appellants’ property was exempt from real property ad valorem taxes for 1985. See Chapter 196, Fla.Stat. (1985).

Reversed and remanded for further proceedings.