DADE COUNTY v. AMERICAN FEDERATION OF POLICE

No. 41967.

268 So.2d 372 (1972)

DADE COUNTY et al., Appellants, v. The AMERICAN FEDERATION OF POLICE, a Non-Profit Florida Corporation, Appellee.

Supreme Court of Florida.

Rehearing Denied December 11, 1972.


Attorney(s) appearing for the Case

Stuart Simon, County Atty., and Robert A. Ginsburg, Asst. County Atty., for appellants.

Michael S. Hacker and J. Bruce Phelps, Miami, for appellee.


PER CURIAM.

Appellant taxing authorities contended in a Dade County Circuit Court declaratory judgment proceeding that the appellee fraternal institution was subject to assessment in 1971 for ad valorem and tangible personal property tax purposes. The appellee institution resisted the assessment, claiming that it qualified for exemption from taxation under Fla. Stat. § 196.191 (3) (1969), F.S.A., a statute exempting from taxation certain properties of "educational...

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