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MARKHAM v. BROWARD COUNTY

No. 4D01-1139.

825 So.2d 472 (2002)

William MARKHAM, as Broward County Property Appraiser, Appellant, v. BROWARD COUNTY, a political subdivision of the State of Florida, and Crowley American Transport, Inc., Appellees.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied September 25, 2002.

Attorney(s) appearing for the Case

Gaylord A Wood, Jr. of Wood & Stuart, P.A., Fort Lauderdale, for appellant.

Edward A. Dion, Andrew J. Meyers and Tamara M. Scrudders, Fort Lauderdale, for appellee Broward County.

Gerald L. Knight of Holland & Knight, LLP, Fort Lauderdale, for appellee Crowley American Transport, Inc.

KLEIN, J.

In 1994 Port Everglades Authority, which had been an independent special district created by special act of the legislature, was dissolved by the legislature, and Broward County became the owner of its real property. Much of that property is leased to private for-profit businesses. The Broward County Property Appraiser contends that county property, leased for non-governmental purposes, is subject to ad valorem taxation. We disagree and affirm.

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