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DAVIS v. MACEDONIA HOUSING AUTHORITY

No. 93-488.

641 So.2d 131 (1994)

Richard J. DAVIS, not individually but in his capacity as Bay County Property Appraiser, Appellant, v. MACEDONIA HOUSING AUTHORITY, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied August 18, 1994.

Attorney(s) appearing for the Case

Cecile M. Scoon, Panama City, for appellant.

Richard E. Johnson, of Spriggs & Johnson, Tallahassee, for appellee.

BARFIELD, Judge.

The Bay County property appraiser appeals summary judgments in favor of Macedonia Housing Authority (Macedonia), a nonprofit corporation operating a low-income housing facility which challenged the denial of a "charitable purpose" exemption from 1991 ad valorem property taxes and sought a refund of the taxes it had paid in 1990 and 1991. We reverse.

Because Macedonia did not timely challenge the property appraiser's notice that it would not...

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