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MEMORIAL HOME COMMUNITY v. SMITH

No. J-491.

214 So.2d 77 (1968)

MEMORIAL HOME COMMUNITY, a Corporation Not for Profit under the Laws of Florida, Appellant, v. Louise SMITH, As Tax Assessor of Clay County, Florida, E. Wayne Geiger, As Tax Collector of Clay County, Florida, and Fred O. Dickinson, Jr., As Comptroller of the State of Florida, Appellees.

District Court of Appeal of Florida. First District.

Rehearing Denied October 9, 1968.

Attorney(s) appearing for the Case

Walter F. Rogers, Jr., of Rogers, Rogers & Grimsley, Jacksonville, for appellant.

William H. Maness, Jacksonville, and James T. Norton, Green Cove Springs, for appellees.

JOHNSON, Judge.

This is an appeal from a final judgment of dismissal of the amended complaint, entered on the pleadings consisting of appellant's amended complaint and appellees' motion to dismiss.

The amended complaint prayed for a judgment declaring that the real and personal property of the appellant be held exempt from taxation because the same was held and used for a retirement community, exclusively for a charitable purpose within the purview of the...

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