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CITY OF ORLANDO v. HAUSMAN

No. 88-205.

534 So.2d 1183 (1988)

CITY OF ORLANDO, et al., Appellants, v. Ford S. HAUSMAN, Etc., Appellee.

District Court of Appeal of Florida, Fifth District.

Rehearing Denied December 21, 1988.

Attorney(s) appearing for the Case

Michael S. Webb, City Atty., Orlando, for appellant City of Orlando.

David A. Baker of Foley & Lardner, Van Den Berg, Gay, Burke, Wilson & Arkin, Orlando, for appellant Greater Orlando Aviation Authority.

Frederic Stanley, Jr. of Stanley & Lovett, Orlando, for appellant Central Florida Skates.

Gene Godbold, Winter Park, for appellant East Colonial Associates.

J.P. Carolan, III of Winderweedle, Haines, Ward & Woodman, P.A., Winter Park, for appellant Rugby Development.

Scott E. Wilt of Maguire, Voorhis & Wells, P.A., Orlando, for appellants Arvida Corp., Expo Hotel Associates, Ltd., Colonial Promenade, Colonial Plaza Trust and Spartan Food Systems.

Robert B. White, Jr. of White & May, Orlando, for appellant Famous Florida Fish Co.

Steven R. Bechtel, Orlando, and Gaylord A. Wood, Jr., Fort Lauderdale, for appellee.

DANIEL, Judge.

In December 1986, the City of Orlando, a municipal corporation, the Greater Orlando Aviation Authority, an agency of the city, and ten tenants of property leased from either the city or the authority, filed an action to contest real property assessments made by Ford Hausman, the property appraiser of Orange County. The plaintiffs contended that the properties in question were exempt from ad valorem taxation. Specifically, the plaintiffs argued that...

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