HAUSMAN v. FIRST BAPTIST CHURCH

No. 86-1427.

513 So.2d 767 (1987)

Ford S. HAUSMAN, Orange County Property Appraiser, Appellant, v. FIRST BAPTIST CHURCH OF PINE HILLS, INC., Appellee.

District Court of Appeal of Florida, Fifth District.

October 8, 1987.


Attorney(s) appearing for the Case

Steven R. Betchel, Orlando, and Law Offices of Gaylord A. Wood, Jr., Ft. Lauderdale, for appellant.

Daniel John Loomis of Gibbs & Craze Co., L.P.A., Cleveland, Ohio and Richard H. Langley, Claremont, for appellee.


PER CURIAM.

This case involves the entitlement of a church to religious exemption from the taxes on an unimproved tract of land.

The Property Appraisal Adjustment Board granted an exemption, appellant county property appraiser filed suit, suffered an adverse summary judgment and appeals. We affirm.

The county property appraiser contends that because the land in question is vacant and unimproved and is not continuously used by the church, a religious...

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