LEVY, Judge.
Joel Robbins, the Dade County Property Appraiser ("Property Appraiser"), appeals the trial court's finding that Mt. Sinai Medical Center, Inc. ("Lessee") was entitled to a charitable ad valorem tax exemption on leased medical equipment ("properties") on the ground that Lessee was the equitable owner of the properties. We reverse.
Lessee, a tax exempt not-for-profit medical hospital, leased some medical equipment from Linc Scientific Leasing (...
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