STATE DEPARTMENT OF REVENUE v. PORT OF PALM BEACH DISTRICT

No. 93-3053.

650 So.2d 700 (1995)

STATE of Florida DEPARTMENT OF REVENUE, et al., Appellants, v. PORT OF PALM BEACH DISTRICT, etc., et al., Appellees.

District Court of Appeal of Florida, Fourth District.

February 23, 1995.


Attorney(s) appearing for the Case

Jay R. Jacknin and Eric Ash, Christiansen, Jacknin & Tuthill, West Palm Beach, and Gaylord A. Wood, Jr., Wood & Stuart, P.A., Fort Lauderdale, for appellant Gary Nikolits, Palm Beach County Property Appraiser.

Robert A. Butterworth, Atty. Gen., Tallahassee, and Lee R. Rohe, Asst. Atty. Gen., Tallahassee, for appellee State Dept. of Revenue.

Robert B. Cook, Robert B. Cook, P.A., North Palm Beach, for appellee Port of Palm Beach.

Jack J. Aiello and David P. Ackerman, Gunster, Yoakley & Stewart, P.A., West Palm Beach, for appellees Florida Sugar Marketing and Terminal Ass'n, Inc., Birdsall, Inc. and Florida Molasses Exchange, Inc.

Linwood Cabot, Fort Lauderdale, for amicus curiae Port Everglades Authority.


PER CURIAM.

The issue for review in this case is whether the Port of Palm Beach District ("the Port") is immune from ad valorem taxation by Palm Beach County with respect to property leased to private entities. The Port was created by a special act of the legislature in 1915, Chapter 70-81, Laws of Florida, as amended, and is an independent taxing district. The Port is vested with certain powers necessary to ensure the viability and operation of the Port of Palm Beach...

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