SMITH, Acting Chief Judge.
Daytona Beach Racing and Recreational Facilities District, a public agency, and International Speedway Corporation, which operates the Daytona Speedway on land leased from the District, appeal from a summary judgment of the Volusia County Circuit Court rejecting appellants' claims for exemption from 1976 ad valorem real property taxes assessed by Volusia County. Appellants urge (1) that an exemption exists under Section 196.199(2)(a), Florida...
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