LETTS, Judge.
This is an appeal by the property appraiser from a trial judge's ruling declaring a Roman Catholic nursing home exempt from ad valorem taxes. We affirm.
The nursing home in question is operated under the Internal Revenue Code as a section 501(c)(3) nonprofit, charitable corporation by the Archdiocese of Miami, and is the only not-for-profit nursing home in all of Broward County. Its population is made up of one-third medicare patients, one-third...
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