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GREGORY v. WALDEN

No. 67-99.

203 So.2d 171 (1967)

B.A. GREGORY and Donn Gregory, As Trustees of the Emmitte H. Carter, Trust, Appellants, v. R.R. WALDEN, As Tax Assessor of Hillsborough County, Florida, and ex-Officio Tax Assessor of the City of Tampa, Florida, Anthony Schleman, Tax Collector of Hillsborough County, Florida, and ex-Officio Tax Collector of the City of Tampa, Florida, Hillsborough County, Florida, a Political Subdivision of the State of Florida, and the City of Tampa, a Political Subdivision of the State of Florida, and Ray E. Green, As Comptroller of the State of Florida, Appellees.

District Court of Appeal of Florida. Second District.

October 18, 1967.

Attorney(s) appearing for the Case

Joseph M. Paniello, of Gregory, Cours, Paniello & Johnson, Tampa, for appellants.

William Terrell Hodges, of Macfarlane, Ferguson, Allison & Kelly, Tampa, for appellee R.R. Walden.

Thomas E. Henderson, of Cason, Hawkins, McWhirter & Henderson, Tampa, for appellees, Anthony Schleman, Hillsborough County, and Fred O. Dickinson, Jr.

LILES, Chief Judge.

Appellants, as trustees of a testamentary trust created by one Emmitte H. Carter, sought to have two parcels of real estate located in Hillsborough County, Florida, exempted from city and county ad valorem taxes. The appellants contended that the trust was created for the purpose of producing income for a charitable non-profit hospital and that under Florida Statutes 192.06(12) (1965), F.S.A., the real...

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