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MIAMI FREE ZONE CORP. v. ROBBINS

No. 87-2486.

542 So.2d 1007 (1989)

MIAMI FREE ZONE CORPORATION, Appellant, v. Joel W. ROBBINS, As Acting Property Appraiser of Dade County, Florida, and Fred Ganz, As Tax Collector of Dade County, Florida, Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied May 24, 1989.

Attorney(s) appearing for the Case

Fine Jacobson Schwartz Nash Block & England and Stuart L. Simon, Miami, for appellant.

Robert A. Ginsburg, Dade County Atty. and Daniel A. Weiss, Asst. County Atty., Miami, for appellees.

Before BASKIN and JORGENSON, JJ., and WARREN J. COBB, Associate Judge.

JORGENSON, Judge.

Miami Free Zone appeals from an order dismissing with prejudice its complaint by which the Zone sought to establish status as a federal instrumentality entitled to immunity from ad valorem taxation upon its foreign trade zone property. We affirm.

Miami Free Zone is a private Florida corporation which owns approximately 72 acres of land in unincorporated Dade County. The creation of this zone was authorized and is regulated pursuant to the...

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