ERVIN, Justice.
The question submitted in these consolidated appeals is whether F.S. Section 196.197(1), (2), (3), 1971 F.S.A., prescribing criteria, primarily "income test," for determining ad valorem tax exemption for homes for the aged is constitutional and conforms to the limitation or exemption provision of Section 3(a), Article VII, State Constitution, F.S.A., that reads as follows:
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