SEBRING AIRPORT AUTH. v. McINTYRE

Nos. SC94118, SC94105.

783 So.2d 238 (2001)

The SEBRING AIRPORT AUTHORITY and Sebring International Raceway, Inc., Appellants, v. C. Raymond McINTYRE, Property Appraiser of Highlands County, Florida; and J.T. Landress, Tax Collector Of Highlands County, Florida, Appellees. The Department of Revenue, Appellant, v. C. Raymond McIntyre, Property Appraiser of Highlands County, Florida; and J.T. Landress, Tax Collector of Highlands County, Florida, Appellees.

Supreme Court of Florida.

April 5, 2001.


Attorney(s) appearing for the Case

Paul R. Pizzo, Hala A. Sandridge and Charles Tyler Cone of Fowler, White, Gillen, Boggs, Villareal and Banker, P.A., Tampa, FL; and Robert A. Butterworth, Attorney General, and Joseph C. Mellichamp, III, Senior Assistant Attorney General, Tallahassee, FL, for Appellants.

Larry E. Levy, Tallahassee, FL, for Appellees.

Mark C. Extein and John R. Hamilton of Foley & Lardner, Orlando, FL, for Greater Orlando Aviation Authority, Amicus Curiae.

Steven L. Brannock of Holland & Knight, Tampa, FL, for The Florida League of Cities, Inc., the Cities of Lakeland, Orlando, St. Petersburg, and the Tampa Sports Authority, Amici Curiae.

Loren E. Levy, Tallahassee, FL, for Property Appraisers' Association of Florida, Inc., Amicus Curiae.

Robert A. Ginsburg, Miami-Dade County Attorney, and Thomas W. Logue and James K. Kracht, Assistant County Attorneys, Miami, FL, for Joel W. Robbins, The Dade County Property Appraiser, Amicus Curiae.

William D. Shepherd, Tampa, FL, for Rob Turner, Hillsborough County Property Appraiser, Amicus Curiae.


LEWIS, J.

We have on appeal the decision of the Second District Court of Appeal in Sebring Airport Authority v. McIntyre, 718 So.2d 296, 297 (Fla. 2d DCA 1998) ("Sebring III"), which declared a portion of section 196.012(6), Florida Statutes (Supp.1994), to be unconstitutional. The invalidated provision would have created an ad valorem tax exemption for situations where private enterprise leases governmental property...

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