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ST. PETERSBURG KENNEL CLUB v. SMITH

No. 94-02068.

662 So.2d 1270 (1995)

ST. PETERSBURG KENNEL CLUB, INC., Appellant, v. Jim SMITH, as Property Appraiser of Pinellas County, and W. Fred Petty, as Tax Collector for Pinellas County, State of Florida, Department of Revenue as amicus curiae, and Ed Crapo, as Alachua County Property Appraiser, Ed Havill, as Lake County Property Appraiser, William Markham, as Broward County Property Appraiser, Les Samples, as Hernando County Property Appraiser, Ronald Schultz, as Citrus County Property Appraiser, H.W. "Bill" Suber, as Seminole County Property Appraiser and Ted Williams, as Pasco County Property Appraiser, as amicus curiae, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied October 30, 1995.

Attorney(s) appearing for the Case

Jon Chassen of Kluger, Peretz, Kaplan & Berlin, P.A., Miami, for appellant.

Susan H. Churuti, County Attorney, B. Norris Rickey, Sr. Assistant County Attorney, Clearwater, for appellee Smith; and Susan H. Churuti, County Attorney, and Sarah Richardson, Sr. Assistant County Attorney, Clearwater, for appellee Petty.

Robert A. Butterworth, Attorney General, Tallahassee and Lee R. Rohe, Assistant Attorney General, for amicus curiae, State of Florida Department of Revenue.

B. Jordan Stuart of Wood & Stuart, P.A., Ft. Lauderdale, for amicus curiae, Crapo, Havill, Markham, Samples, Schultz, Suber and Williams.

FULMER, Judge.

St. Petersburg Kennel Club, Inc. (Kennel Club), appeals the denial of agricultural classification for ad valorem tax purposes. The question raised by this appeal is whether greyhound racing dogs are livestock. We hold that they are not and, consequently, that the land used for the raising and training of greyhound dogs to be used in the parimutuel gambling industry is not land used for agricultural purposes within the meaning of section 193.461...

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