SEBRING AIRPORT AUTHORITY v. McINTYRE

No. 82489.

642 So.2d 1072 (1994)

The SEBRING AIRPORT AUTHORITY, et al., Petitioners, v. C. Raymond McINTYRE, etc., et al., Respondents.

Supreme Court of Florida.

Rehearing Denied October 5, 1994.


Attorney(s) appearing for the Case

Hala A. Sandridge, Fowler, White, Gillen, Boggs, Villareal and Banker, P.A., Tampa, for petitioners.

Larry E. Levy, Law Offices of Larry E. Levy, on behalf of C. Raymond McIntyre, Property Appraiser, and Robert A. Butterworth, Atty. Gen. and Ralph R. Jaeger, Asst. Atty. Gen., Tax Section, on behalf of Dept. of Revenue, Tallahassee, for respondents.

Robert K. Robinson and John C. Dent, Jr., Dent, Cook & Weber, Sarasota, amicus curiae, for John W. Mikos, Property Appraiser of Sarasota County.


SHAW, Justice.

We have for review Sebring Airport Authority v. McIntyre, 623 So.2d 541 (Fla. 2d DCA 1993). We have jurisdiction. Art. V, § 3(b)(3) Fla. Const. We approve the decision of the court below.

Sebring Airport Authority is a legislatively-created public instrumentality. Ch. 67-2070, § 2, at 4238, Laws of Fla. From the late 1970s to 1991, the Authority promoted

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