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NCNB NAT. BANK v. DEPT. OF REVENUE

No. 87-1916.

523 So.2d 738 (1988)

NCNB NATIONAL BANK OF FLORIDA, Hugh Culverhouse and Golden Eagle Service Corporation, a Florida Corporation, Appellants, v. DEPARTMENT OF REVENUE OF the STATE OF FLORIDA, Appellee.

District Court of Appeal of Florida, Second District.

April 13, 1988.

Attorney(s) appearing for the Case

John C. Dent, Jr. and Beth E. Antrim-Berger of Culverhouse & Dent, Sarasota, for appellants.

Robert A. Butterworth, Atty. Gen., Jeffrey M. Dikman, and J.C. O'Steen, Asst. Attys. Gen., Tallahassee, for appellee.

THREADGILL, Judge.

Appellants challenge the trial court's finding that a renewal note did not qualify for exemption from documentary stamp tax under provisions of section 201.09, Florida Statutes (1983). We conclude that the note satisfied the conditions for exemption and reverse.

In 1973, Culverhouse borrowed $10,750,000 from Housing Investment Corporation of Florida and issued a mortgage note (note 1) for that amount secured by real property located in Sarasota...

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