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CAPFA CAPITAL CORP. 2000A v. DONEGAN

No. 5D04-2726.

929 So.2d 569 (2006)

CAPFA CAPITAL CORP. 2000A etc., Appellant, v. Bill DONEGAN, etc., et al, Appellee.

District Court of Appeal of Florida, Fifth District.

Rehearing Denied May 23, 2006.

Attorney(s) appearing for the Case

David K. Miller of Broad & Cassel, Tallahassee, and Michael S. Davis of Bryant, Miller & Olive, P.A., Tampa, for Appellant.

Kenneth P. Hazouri of DeBeaubien, Knight, Simmons, Mantzaris & Neal, LLP, Orlando, for Appellee Bill Donegan.

No Appearance for Appellee Earl K. Woods.

SHARP, W., J.

CAPFA Capital Corp. 2000A ("2000A"), a Florida non-profit corporation and instrumentality of the City of Moore Haven, appeals from a final summary judgment which determined that as the owner of an apartment complex in Orange County, Florida, it was not entitled to an ad valorem tax exemption. The trial court concluded that although the apartment complex was equitably owned by Moore Haven, a city located in...

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