CANAVERAL PORT AUTHORITY, Petitioner,
v.
DEPARTMENT OF REVENUE, et al., Respondents.
Supreme Court of Florida.https://leagle.com/images/logo.png
December 5, 1996.
Rehearing Denied March 27, 1997.
Attorney(s) appearing for the Case
Harold T. Bistline and Patricia K. Olney of Stromire, Bistline, Miniclier, McDermott & Griffith, Cocoa, for Petitioner.
Robert A. Butterworth, Attorney General and Joseph C. Mellichamp, III, Senior Assistant Attorney General, Tallahassee; and Joe Teague Caruso of the Law Office of Caruso & Seropian, P.A., Merritt Island, for Respondents.
Robert K. Robinson and John C. Dent, Jr. of Dent & Cook, P.A., Sarasota, for John W. Mikos, Property Appraiser of Sarasota County, Florida, amicus curiae.
Richard A. Harrison and Stewart C. Eggert of Allen, Dell, Frank & Trinkle, Tampa, for Hillsborough County Aviation Authority, amicus curiae.
Jon M. Wilson, Mark C. Extein and LiLi C. Metcalf of Foley & Lardner, Orlando, for the Greater Orlando Aviation Authority, amicus curiae.
John J. Copelan, Jr., County Attorney and Pamela M. Kane, Assistant County Attorney, Fort Lauderdale, for Broward County, a political subdivision of the State of Florida and Successor in Interest to Port Everglades Authority, amicus curiae.
Larry E. Levy and Loren E. Levy of the Law Offices of Larry E. Levy, Tallahassee, for John R. Jones, Escambia County Property Appraiser, amicus curiae.
Charles D. Bailey, Jr. of Williams, Parker, Harrison, Dietz & Getzen, Sarasota; and Benjamin K. Phipps of the Phipps Firm, Tallahassee, for Sarasota-Manatee Airport Authority, amicus curiae.
Supreme Court of Florida.
REVISED OPINION
WELLS, Justice.
We have for review Florida Department of Revenue v. Canaveral Port Authority,642 So.2d 1097 (Fla. 5th DCA 1994), which expressly and directly conflicts with the opinion in Sarasota-Manatee Airport Authority v. Mikos,605 So.2d 132 (Fla. 2d DCA 1992), review denied, 617 So.2d 320 (Fla.1993). We have jurisdiction. Art. V, § 3(b...
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