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SCHULTZ v. CRYSTAL RIVER THREE PARTICIP.

No. 96-1561.

686 So.2d 1391 (1997)

Ronald SCHULTZ, etc., Appellant, v. CRYSTAL RIVER THREE PARTICIPANTS, etc., Appellee.

District Court of Appeal of Florida, Fifth District.

February 7, 1997.

Attorney(s) appearing for the Case

Paul M. Hawkes, Crystal River, for Appellant.

Robert A. Butterworth, Attorney General, and Joseph C. Mellichamp, III, Senior Assistant Attorney General, Tallahassee, for Amicus Curiae Department of Revenue.

Steven R. Bechtel of Mateer & Harbert, P.A., and Thomas B. Tart, Orlando, and Frederick M. Bryant of Williams, Bryant, Gautier & Donohue, P.A., and Robert A. Pierce of Ausley & McMullen, Tallahassee, for Appellee.

W. SHARP, Judge.

Ronald Schultz, as property appraiser of Citrus County, appeals from a summary final judgment which determined that the ownership interest of several cities1 in the Crystal River nuclear power plant were exempt from ad valorem taxation. The property appraiser argues that the trial court erred in granting the cities a tax exemption because a private corporation owns more than...

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