LEWIS, TERRY P., Associate Judge.
The appellant, the property appraiser for Okeechobee County, appeals a final summary judgment which held that approximately 2400 acres of land owned by appellee was entitled to an exemption from ad valorem taxes for the years 2003 and 2004. Except as to a thirty acre portion of this parcel, we find no error in the trial court's determination.
Section 196.192, Florida Statutes (2003), provides in pertinent part:
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