ST. ANDREW'S SCH. OF BOCA RATON, INC. v. WALKER

No. 87-3349.

540 So.2d 207 (1989)

SAINT ANDREW'S SCHOOL OF BOCA RATON, INCORPORATED, a Florida Corporation Not-for-Profit, Appellant, v. Rebecca E. WALKER, As Palm Beach County Property Appraiser, and Allen C. Clark, As Palm Beach County Tax Collector, Appellees.

District Court of Appeal of Florida, Fourth District.

March 22, 1989.


Attorney(s) appearing for the Case

Robert C. Zundel, Jr., James E. Wilber and Paul F. King of Bond, Schoeneck & King, Boca Raton, for appellant.

Gaylord A. Wood, Jr., Fort Lauderdale, and Willa A. Fearrington of Fearrington & Hyman, West Palm Beach, for appellee-Rebecca E. Walker.


LETTS, Judge.

The trial court ruled that certain on-campus faculty housing at a not-for-profit, co-educational, church-related school, was not exempt from ad valorem taxes. The school appeals and we reverse.

Until 1986, all the faculty housing was granted total exemption by the property appraiser under section 196.198, Florida Statutes (1987). Commencing in 1986, twenty-three out of forty-one of the faculty residences were declared to be taxable. (The...

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