PRESBYTERIAN HOMES OF SYNOD OF FLORIDA v. WOOD

Nos. 44718, 44775.

297 So.2d 556 (1974)

PRESBYTERIAN HOMES OF the SYNOD OF FLORIDA, a Florida Corporation Not for Profit, Appellant, v. Earl K. WOOD, As Tax Collector of Orange County, Florida, et al., Appellees. J. Ed STRAUGHN, Executive Director, Department of Revenue of the State of Florida, Appellant, v. PRESBYTERIAN HOMES OF the SYNOD OF FLORIDA, a Florida Corporation Not for Profit, and Earl K. Wood, As Tax Collector, Etc., et al., Appellees.

Supreme Court of Florida.

Rehearing Denied August 9, 1974.


Attorney(s) appearing for the Case

Thomas T. Cobb and W.M. Chanfrau of Cobb, Cole, Sigerson, McCoy, Bell and Bond, Daytona Beach, for Presbyterian Homes of the Synod of Florida, appellant-appellee.

Robert L. Shevin, Atty. Gen., and Baya Harrison, III, Deputy Atty. Gen., for J. Ed Straughn, appellee-appellant.


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:

"Such portions of property as are used predominantly for educational...

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