TURNER v. CONCORDE PROPERTIES

No. 2D01-3776.

823 So.2d 165 (2002)

Rob TURNER, Hillsborough County Property Appraiser, Appellant, v. CONCORDE PROPERTIES, a Florida general partnership, Appellee.

District Court of Appeal of Florida, Second District.

Rehearing Denied August 13, 2002.


Attorney(s) appearing for the Case

William D. Shepherd, Tampa, for Appellant.

Steven L. Brannock, Robert E.V. Kelley, Jr., and David C. Borucke, of Holland & Knight LLP, Tampa, for Appellee.


DAVIS, Judge.

Robert Turner, the Hillsborough County Property Appraiser, appeals the final summary judgment entered in favor of Concorde Properties which found that Concorde's use of certain property as a public golf course entitled it to a "public purpose" ad valorem property tax exemption for the years 1997 and 1998. We disagree with the trial court and reverse.

At issue is whether a public golf course, situated on publicly owned property, but operated by...

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