Case Name: DADE COUNTY et al., Appellants, v. The AMERICAN FEDERATION OF POLICE, a non-profit Florida corporation, Appellee
Court: Florida Supreme Court
Jurisdiction: Florida
Decision Date: 1972-11-01
Citations: 268 So. 2d 372
Docket Number: No. 41967
Parties: DADE COUNTY et al., Appellants, v. The AMERICAN FEDERATION OF POLICE, a non-profit Florida corporation, Appellee.
Judges: ROBERTS, C. J., CARLTON, ADKINS and BOYD, JJ., and DREW, J. (Retired), concur.
Reporter: Southern Reporter, Second Series
Volume: 268
Pages: 372–373

Head Matter:
DADE COUNTY et al., Appellants, v. The AMERICAN FEDERATION OF POLICE, a non-profit Florida corporation, Appellee.
No. 41967.
Supreme Court of Florida.
Nov. 1, 1972.
Rehearing Denied Dec. 11, 1972.
Stuart Simon, County Atty., and Robert A. Ginsburg, Asst. County Atty., for appellants.
■ Michael S. Hacker and J. Bruce Phelps, Miami, for appellee.

Opinion:
PER CURIAM.
Appellant taxing authorities contended in a Dade County Circuit Court declaratory judgment proceeding that the appellee fraternal institution was subject to assessment in 1971 for ad valorem and tangible personal property tax purposes. The ap-pellee institution resisted the assessment, claiming that it qualified for exemption from taxation under Fla.Stat. § 196.191 (3) (1969), F.S.A., a statute exempting from taxation certain properties of "educational, literary, benevolent, fraternal, chari-ble and scientific institutions", depending on their use. In response, the taxing authorities contended that the statute in question was without constitutional validity because Article VII, Section 3(a) of the Florida Constitution, F.S.A., did not recognize "fraternal purposes" as being exempt.
We concur in the judgment of the Circuit Court that the statute was constitutional, and further that the appellee was in compliance with it in 1971. In passing, we note that "fraternal" has been deleted from the current wording of the statute; see Fla.Stat. § 196.012(1), F.S.A.
The judgment directly appealed from is hereby affirmed.
It is so ordered.
ROBERTS, C. J., CARLTON, ADKINS and BOYD, JJ., and DREW, J. (Retired), concur.
DEKLE, J., dissents with opinion.