TURNER v. HILLSBOROUGH AVIATION AUTH.

No. 98-03123.

739 So.2d 175 (1999)

Rob TURNER, as Hillsborough County Property Appraiser, Appellant, v. HILLSBOROUGH COUNTY AVIATION AUTHORITY, a public body corporate under the laws of the State of Florida, the Tampa Sports Authority, a body corporate in politic of the State of Florida, and the New York Yankees Partnership, an Ohio limited partnership, Appellees.

District Court of Appeal of Florida, Second District.

September 3, 1999.


Attorney(s) appearing for the Case

William D. Shepherd, General Counsel, Hillsborough County Property Appraiser's Office, Tampa, for Appellant.

Donald W. Stanley, Jr. and James S. Eggert of Allen, Dell, Frank & Trinkle, Tampa, for Hillsborough County Aviation Authority, Appellee.

Steven L. Brannock, Rebecca H. Steele, and Robert E.V. Kelley, Jr. of Holland & Knight, LLP, Tampa, for New York Yankees Partnership, Appellee.

John I. Van Voris of Shackleford, Farrior, Stallings & Evans, P.A., Tampa, for Tampa Sports Authority, Appellee.


FULMER, Judge.

This appeal concerns a dispute over the 1997 ad valorem tax status of property owned by the Hillsborough County Aviation Authority, leased to the Tampa Sports Authority and licensed to the New York Yankees for use as a baseball facility. At issue is the application of section 196.012(6), Florida Statutes (1997), which authorizes a governmental tax exemption to certain sports facilities with permanent seating. We hold that Rob Turner, in his official...

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