Case Name: CAPITAL CITY COUNTRY CLUB, INC., a corporation not for profit, Appellant, v. Katie TUCKER, Executive Director of the Florida Department of Revenue, Dick Brand, as Property Appraiser of Leon County, Florida, and John Chafin, as Tax Collector of Leon County, Florida, Appellees
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1991-04-18
Citations: 580 So. 2d 789
Docket Number: No. 90-2551
Parties: CAPITAL CITY COUNTRY CLUB, INC., a corporation not for profit, Appellant, v. Katie TUCKER, Executive Director of the Florida Department of Revenue, Dick Brand, as Property Appraiser of Leon County, Florida, and John Chafin, as Tax Collector of Leon County, Florida, Appellees.
Judges: ERVIN, JOANOS and MINER, JJ., concur.
Reporter: Southern Reporter, Second Series
Volume: 580
Pages: 789–790

Head Matter:
CAPITAL CITY COUNTRY CLUB, INC., a corporation not for profit, Appellant, v. Katie TUCKER, Executive Director of the Florida Department of Revenue, Dick Brand, as Property Appraiser of Leon County, Florida, and John Chafin, as Tax Collector of Leon County, Florida, Appellees.
No. 90-2551.
District Court of Appeal of Florida, First District.
April 18, 1991.
Rehearing En Banc Denied and Motion for Certification Granted in Part and Denied in Part June 6, 1991.
William C. Owen of Carlton, Fields, Ward, Emmanuel, Smith & Cutler, P.A., Tallahassee, for appellant.
Robert A. Butterworth, Atty. Gen., Ralph R. Jaeger, Asst. Atty. Gen., Tallahassee, for appellee Katie Tucker, Executive Director of the Florida Dept, of Revenue.
Benjamin K. Phipps of Fine, Jacobson, Schwartz, Nash, Block & England, Tallahassee, for appellee Dick Brand, Property Appraiser of Leon County, Florida.
Peter Guarisco, Tallahassee, for appellee John Chafin, Tax Collector of Leon County, Florida.

Opinion:
PER CURIAM.
For a dollar per year, appellant, Capital City Country Club (CCCC), leases a 192-acre tract of land from the City of Tallahassee (City) on which it operates and maintains a private golf course. First, CCCC asserts that the property is exempt from ad valorem taxation because it paid an intangible property tax for its leasehold interest in the property. Second, CCCC contends that even if the property is subject to ad valorem and intangible property taxes, the appraiser erred in failing to deduct the value of CCCC's leasehold interest from the fair market value of the property for purposes of calculating the ad valorem tax. We AFFIRM the judgment of the trial court and find that CCCC failed to show that the subject property was improperly taxed. See Section 196.199(2), Florida Statutes; Schultz v. TM Florida-Ohio Realty Ltd. Partnership, 577 So.2d 573 (Fla.1991); Valencia Center v. Bystrom, 543 So.2d 214 (Fla.1989); City of Orlando v. Hausman, 534 So.2d 1183 (Fla. 5th DCA 1988), review denied, 544 So.2d 199 (Fla.1989); In re Advisory Opinion of the Governor, 509 So.2d 292 (Fla.1987); Valencia Center, Inc. v. Publix Super Markets, 464 So.2d 1267 (Fla. 3d DCA), review denied, 475 So.2d 696 (Fla.1985); Ryder Truck Rental, Inc. v. Bryant, 170 So.2d 822 (Fla.1964).
AFFIRMED.
ERVIN, JOANOS and MINER, JJ., concur.