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MARKHAM v. JOHN KNOX VILLAGE OF FLA.

No. 88-1518.

547 So.2d 1044 (1989)

William MARKHAM, As Broward County Property Appraiser, Appellant, v. JOHN KNOX VILLAGE OF FLORIDA, INC., Appellee.

District Court of Appeal of Florida, Fourth District.

August 23, 1989.

Attorney(s) appearing for the Case

Gaylord A. Wood, Jr., Fort Lauderdale, for appellant.

Gerald L. Knight of Gustafson, Stephens, Ferris, Forman & Hall, Fort Lauderdale, for appellee.

LETTS, Judge.

The trial court found that certain residential units in a retirement village were exempt from 1986 ad valorem taxation, to the extent of $25,000 of the assessed value of each unit, under section 196.1975(8)(a), Florida Statutes (1985).1 We affirm.

It is abundantly clear the legislature intended that residential units for the aged be granted a $25,000 exemption per qualifying unit, even though those elderly residents...

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