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SIMPSON v. JONES BUSINESS COLLEGE

No. A-488.

113 So.2d 760 (1959)

Clyde H. SIMPSON, Tax Collector, Duval County, Florida and Leon E. Forbes, Tax Assessor, Duval County, Florida and Ray E. Green, Comptroller, State of Florida, Appellants, v. JONES BUSINESS COLLEGE, a corporation not for profit, Appellee.

District Court of Appeal of Florida. First District.

Rehearing Denied August 7, 1959.

Attorney(s) appearing for the Case

Walter C. Shea, Durden & Adams, J. Henry Blount, and Wm. M. Madison, Jacksonville, for appellants.

O.C. Beakes, and J. Donald Bruce, Jacksonville, for appellee.

WIGGINTON, Acting Chief Judge.

Appellee Jones Business College brought suit seeking a decree declaring that its real and personal property is exempt from ad valorem taxation under the applicable provisions of our State Constitution and statutes, and enjoining the taxing officials of Duval County from further assessing its property for taxation. From a decree adjudging that plaintiff is entitled to the claimed exemption, the taxing officials have appealed.

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