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SEBRING AIRPORT AUTHORITY v. McINTYRE

No. 92-04403.

623 So.2d 541 (1993)

The SEBRING AIRPORT AUTHORITY and Sebring International Raceway, Inc., Appellants, v. C. Raymond McINTYRE, Property Appraiser of Highlands County, Florida; the Department of Revenue, State of Florida; and J.T. Landress, Tax Collector of Highlands County, Florida, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied September 1, 1993.

Attorney(s) appearing for the Case

Paul R. Pizzo and Hala A. Sandridge of Fowler, White, Gillen, Boggs, Villareal and Banker, P.A., Tampa, for appellants.

Larry E. Levy, Tallahassee, for appellee C. Raymond McIntyre, as Property Appraiser for Highlands County, Florida.

Robert A. Butterworth, Atty. Gen., and Ralph R. Jaeger, Asst. Atty. Gen., Tallahassee, for appellee Dept. of Revenue, State of Fla.

CAMPBELL, Judge.

Appellants, The Sebring Airport Authority and Sebring International Raceway, Inc., challenge the final summary judgment entered against them in their action against appellees, Raymond McIntyre, the Highlands County Property Appraiser; the Department of Revenue; and J.T. Landress, Highlands County Tax Collector. Appellants, relying on section 196.199, Florida Statutes (1989), had requested and been denied a public purpose exemption from ad valorem...

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