Case Name: 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
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1989-01-31
Citations: 550 So. 2d 481
Docket Number: No. 88-1458
Parties: 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.
Judges: Before SCHWARTZ, C.J., and BARKDULL and BASKIN, JJ.
Reporter: Southern Reporter, Second Series
Volume: 550
Pages: 481–481

Head Matter:
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.

Opinion:
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.