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CHRISTIAN & MISSIONARY ALL. FUND., INC. v. SCHOOLEY

No. 72-922.

289 So.2d 778 (1974)

The CHRISTIAN AND MISSIONARY ALLIANCE FOUNDATION, INC., Appellant, v. Harry SCHOOLEY, Tax Assessor for Lee County, and Dawson McDaniel, Tax Collector for Lee County, Appellees.

District Court of Appeal of Florida, Second District.

February 13, 1974.

Attorney(s) appearing for the Case

Wm. K. Chester and L. Joseph Hoffman of the Law Offices of Alfred Aronovitz, Miami, for appellant.

William A. Keyes, Jr., of the Law Offices of Stewart, Stewart & Jackson, Fort Myers, for appellees.

McNULTY, Judge.

Appellant sought a tax exemption from 1971 taxes for a portion of its lands used as a licensed non-profit old folks' home. The exemption was denied and this action followed. The trial judge granted with prejudice a motion to dismiss appellant's second amended complaint. We reverse.

Appellant filed an application for the aforesaid tax exemption well before April 1, 1971 as required by Ch. 196, F.S. 1969, F.S.A. However, § 196.191(14)

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