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METRO. DADE CTY. v. MIAMI-DADE CTY. COMMUNITY COLLEGE FOUNDATION, INC.

No. 88-1300.

545 So.2d 324 (1989)

METROPOLITAN DADE COUNTY, Appellant, v. MIAMI-DADE COUNTY COMMUNITY COLLEGE FOUNDATION, INC., Appellee.

District Court of Appeal of Florida, Third District.

May 9, 1989.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and Joseph C. Mellichamp, III, Asst. Atty. Gen.; Robert A. Ginsburg, Co. Atty., and Daniel A. Weiss, Asst. Co. Atty., for appellant.

Steel, Hector & Davis and Thomas R. Julin and Brenda G. Bryn, Miami, for appellee.

Before JORGENSON, COPE and LEVY, JJ.

LEVY, Judge.

Metropolitan Dade County appeals an adverse summary judgment in which the trial court found that a taxpayer's property qualified for an ad valorem tax educational use exemption. We reverse.

Miami-Dade Community College Foundation, Inc. [hereafter "the Foundation"] is a direct support organization of Miami-Dade Community College [hereafter "the College"]. The Foundation was organized pursuant to Section...

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