CAPITAL CITY COUNTRY CLUB, INC. v. TUCKER

No. 90-2551.

580 So.2d 789 (1991)

CAPITAL CITY COUNTRY CLUB, INC., a Corporation Not for Profit, Appellant, v. Katie TUCKER, Executive Director of the Florida Department of Revenue, Dick Brand, As Property Appraiser of Leon County, Florida, and John Chafin, As Tax Collector of Leon County, Florida, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied and Motion for Certification Granted in Part and Denied in Part June 6, 1991.


Attorney(s) appearing for the Case

William C. Owen of Carlton, Fields, Ward, Emmanuel, Smith & Cutler, P.A., Tallahassee, for appellant.

Robert A. Butterworth, Atty. Gen., Ralph R. Jaeger, Asst. Atty. Gen., Tallahassee, for appellee Katie Tucker, Executive Director of the Florida Dept. of Revenue.

Benjamin K. Phipps of Fine, Jacobson, Schwartz, Nash, Block & England, Tallahassee, for appellee Dick Brand, Property Appraiser of Leon County, Florida.

Peter Guarisco, Tallahassee, for appellee John Chafin, Tax Collector of Leon County, Florida.


Rehearing En Banc Denied and Motion for Certification Granted in Part and Denied in Part June 6, 1991.

PER CURIAM.

For a dollar per year, appellant, Capital City Country Club (CCCC), leases a 192-acre tract of land from the City of Tallahassee (City) on which it operates and maintains a private golf course. First, CCCC asserts that the property is exempt from ad valorem taxation because it paid an intangible property tax for its leasehold interest in the property...

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