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PRESBYTERIAN HOMES, SYNOD OF FLORIDA, INC. v. CITY OF BRADENTON

Nos. 34232, 34233.

190 So.2d 771 (1966)

PRESBYTERIAN HOMES of the SYNOD OF FLORIDA, INC., a Non-Profit Corporation of Florida, Appellant, v. CITY OF BRADENTON, Manatee County, Florida, a Municipal Corporation, et al., Appellees. PRESBYTERIAN HOMES OF the SYNOD OF FLORIDA, INC., a Non-Profit Corporation of Florida, Appellant, v. MANATEE COUNTY, a Political Subdivision of the State of Florida, et al., Appellees.

Supreme Court of Florida.

Rehearing Denied November 3, 1966.

Attorney(s) appearing for the Case

Grimes, Grimes, Goebel & Parry, Bradenton, and Black, Cobb, Cole & Crotty, Daytona Beach, for appellant.

William J. Ray, Bradenton, for City of Bradenton.

Kenneth W. Cleary, of Schultz & Cleary, Bradenton, for Manatee County.

PER CURIAM.

These consolidated cases are before us on appeal from the decision of the Circuit Court for Manatee County which held that Bradenton Manor, owned and operated by appellant, a non-profit corporation, as a home for elderly people, is not exempt from taxation under Section 16, Article XVI of the Florida Constitution, F.S.A.

The undisputed facts, as stated in the final decree, are:

"[Bradenton Manor] is a Home where retired elderly people...

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