PALM BEACH COMMUNITY CHURCH v. NIKOLITS

No. 4D02-930.

835 So.2d 1274 (2003)

PALM BEACH COMMUNITY CHURCH, a Florida not-for-profit corporation, Appellant, v. Gary R. NIKOLITS, Palm Beach County Property Appraiser, and John K. Clark, Palm Beach County Tax Collector, Appellees.

District Court of Appeal of Florida, Fourth District.

February 5, 2003.


Attorney(s) appearing for the Case

Basil E. Dalack, Tequesta, for appellant.

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


KLEIN, J.

Appellant church appeals a finding that recently purchased raw land was not being used predominantly for religious purposes and therefore the church was not entitled to a tax exemption. We affirm.

The church, which usually has 800 to 1,000 people attending Sunday services at its present rented location, purchased forty-seven acres on PGA Boulevard in Palm Beach Gardens for $4 million on which it plans to build a church. The property is not adjacent...

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