NIKOLITS v. RUNWAY 5-23 HANGAR CONDOMINIUM ASS'N, INC.

No. 4D02-1202.

847 So.2d 1054 (2003)

Gary R. NIKOLITS, as Property Appraiser for Palm Beach County, Appellant, v. RUNWAY 5-23 HANGAR CONDOMINIUM ASSOCIATION, INC., a Florida condominium association, Appellee.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied July 11, 2003.


Attorney(s) appearing for the Case

Jay R. Jacknin and Eddie E. Stephens, III, of Christiansen & Jacknin, West Palm Beach, for appellant.

Benjamin K. Phipps of The Phipps Firm Tallahassee, for appellee.


KLEIN, J.

The trial court held that airplane hangars, on airport land owned by a governmental entity, but leased through a condominium association to private users, were exempt from ad valorem taxation. The property appraiser appeals, and we affirm.

The Boca Raton Airport is a publicly operated general aviation facility located on land owned by the Trustees of the Internal Improvement Trust Fund (State), which is leased for ninety years to the Boca Raton Aviation...

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