DAYTONA BEACH RAC. & REC. FAC. DIST. v. CTY. OF VOLUSIA

No. 78-1634 Summary Calendar.

579 F.2d 367 (1978)

DAYTONA BEACH RACING AND RECREATIONAL FACILITIES DISTRICT, a body politic and corporate under the laws of the State of Florida, and International Speedway Corporation, a Florida Corporation, Plaintiffs-Appellants, v. COUNTY OF VOLUSIA, a political subdivision of the State of Florida, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied October 17, 1978.


Attorney(s) appearing for the Case

Nathan Lewin, James E. Rocap, III, Washington, D. C., Thomas T. Cobb, S. LaRue Williams, Daytona Beach, Fla., for plaintiffs-appellants.

Raymond, Wilson, Conway, Barr & Burrows, William M. Barr, Daytona Beach, Fla., for County of Volusia, James Bailey, Robert D. Summers.

Robert L. Shevin, Atty. Gen., Harold F. X. Purnell, Asst. Atty. Gen., Dept. of Legal Affairs, Tallahassee, Fla., for J. Edward Straughn, Dept. of Revenue, State of Florida.

Before THORNBERRY, GEE and FAY, Circuit Judges.


PER CURIAM:

In 1955, the Florida legislature exempted from taxation racing and recreational facilities to be acquired or constructed by the plaintiff, Daytona Beach Racing and Recreational Facilities District. Subsequently, plaintiff, International Speedway Corporation, subleased land from the District and constructed a racing facility. In 1973, the Florida legislature repealed the tax exemption.

The plaintiffs brought suit in United States district court...

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