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FAIRHAVEN SOUTH, INC. v. McINTYRE

No. 2D00-1900.

793 So.2d 110 (2001)

FAIRHAVEN SOUTH, INC., d/b/a Oaks Village, a Florida not-for-profit corporation, Appellant, v. C. Raymond McINTYRE, Highlands County Property Appraiser, Appellee.

District Court of Appeal of Florida, Second District.

Rehearing Denied August 17, 2001.

Attorney(s) appearing for the Case

Patricia Kelly of Patricia Kelly, P.A., Tampa, for Appellant.

Larry E. Levy of The Levy Law Firm, Tallahassee, for Appellee.

Benjamin K. Phipps of The Phipps Firm, Tallahassee, for Florida Association of Homes for the Aging, Amicus Curiae.

GREEN, Judge.

Fairhaven South, Inc., d/b/a Oaks Village, a Florida not-for-profit corporation, challenges the judgment of the trial court upholding the ad valorem tax assessment by C. Raymond McIntyre, Highlands County property appraiser, of Fairhaven's property and denying Fairhaven's application for tax exemption for the years 1996, 1997, and 1998. We reverse.

Fairhaven operates a nonprofit home for the aged who...

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