SCHEB, Judge.
The issue on this appeal is whether certain municipally owned lands in Tampa's Lowry Park and the adjacent miniature golf course, leased to private enterprise but operated for public recreational purposes, are exempt from ad valorem taxation. The trial court held such lands taxable on the grounds they are used for nonpublic purposes. We reverse.
Tampa's Lowry Park is a public recreation complex of approximately 105 acres. It includes a public...
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