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LCEFA v. HARTSFIELD

No. 95-1399.

669 So.2d 1105 (1996)

LEON COUNTY EDUCATIONAL FACILITIES AUTHORITY and SRH, Inc., Appellants, v. Bert HARTSFIELD, Leon County Property Appraiser, Appellee.

District Court of Appeal of Florida, First District.

March 19, 1996.

Attorney(s) appearing for the Case

Kenza van Assenderp of Young, van Assenderp & Varnadoe, Tallahassee; Richard E. Benton, Tallahassee, for Appellants.

Robert L. Hinkle and Leslei G. Street of Radey, Hinkle, Thomas & McArthur, Tallahassee, for Appellee.

ERVIN, Judge.

Appellants, Leon County Educational Facilities Authority (LCEFA or Authority) and SRH, Inc., seek review of a summary final judgment denying their claim of entitlement to an exemption from ad valorem taxation. Although we affirm, we deem it helpful to discuss appellants' second issue, asserting that the lower court erred in declining to find that the property LCEFA leases is exempt, pursuant to section 196...

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