ANDREWS v. PAL-MAR WATER CONTROL DIST.

Nos. 79-1605, 79-1639.

388 So.2d 4 (1980)

Alvin N. ANDREWS, Appellant, v. PAL-MAR WATER CONTROL DISTRICT DEPARTMENT OF REVENUE of the State of Florida, A.D. "Augie" Malfregeot, Property Appraiser, Board of County Commissioners of Martin County, Florida, Acting As the Board of Tax Adjustment, Appellees. DEPARTMENT OF REVENUE of the State of Florida, Appellant, v. PAL-MAR WATER CONTROL DISTRICT, A.D. "Audie" Malfregeot, Property Appraiser, Alvin N. Andrews, Tax Collector, Board of County Commissioners of Martin County, Florida, Acting As the Board of Tax Adjustment, Appellees.

District Court of Appeal of Florida, Fourth District.

June 18, 1980.


Attorney(s) appearing for the Case

John T. Carmody, Jr., County Atty., and Robert Makemson, Asst. County Atty., Stuart, for appellant Alvin N. Andrews, and Jim Smith, Atty. Gen., and Joseph C. Mellichamp, III, Asst. Atty. Gen., Tallahassee, for appellant Department of Revenue.

Charles C. Chillingworth and Roxanne Beth Axelrod of Law Offices of Charles C. Chillingworth, Palm Beach, for appellee Pal-Mar Water Control District.


ANSTEAD, Judge.

This is an appeal from a final judgment holding that the appellee, Pal-Mar Water Control District, was entitled to a refund of 1976 ad valorem taxes paid under protest. We affirm.

Although the issues as framed by the appellant involve a determination of whether the appellee water management district is entitled to an exemption from ad valorem taxation pursuant to the provisions of Chapter 196, Florida Statutes (1975), it is our conclusion that...

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