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DADE COUNTY v. MARINE EXHIBITION CORP.

No. 73-995.

296 So.2d 652 (1974)

DADE COUNTY, Etc., et al., Appellants, v. MARINE EXHIBITION CORP., a Florida Corporation, Appellee.

District Court of Appeal of Florida, Third District.

June 25, 1974.

Attorney(s) appearing for the Case

Stuart Simon, County Atty., and R.A. Cuevas, Jr., Asst. County Atty., for appellants.

Mershon, Sawyer, Johnston, Dunwody & Cole and Woodrow M. Melvin, Jr., Miami, for appellee.

Frank A. Howard, Jr., and Thomas G. Spicer, Miami, for the School Board of Dade County, Florida, amicus curiae.

Before PEARSON, HENDRY and HAVERFIELD, JJ.

PER CURIAM.

The appellant is Dade County, Florida. It appeals a summary final judgment declaring that the leasehold interest of the Marine Exhibition Corporation is not subject to taxation. The Marine Exhibition Corporation is the operator of the Miami Seaquarium. The corporation obtained the property in 1954 upon a lease from Dade County after Dade County had secured the land from the State. The deed provided that the County was to use the land for a public purpose...

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