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NOLTE v. PARIS AIR, INC.

Nos. 4D07-546, 4D07-603.

975 So.2d 627 (2008)

David C. NOLTE, Property Appraiser for Indian River County, Appellant, v. PARIS AIR, INC.; Sun Aviation, Inc.; and City of Vero Beach, Appellees.

District Court of Appeal of Florida, Fourth District.

March 5, 2008.

Attorney(s) appearing for the Case

John C. Dent, Jr. of Dent & Johnson, Sarasota, and Canda B. Brown of Jackson, Barkett, Brown, Vero Beach, for appellant.

Lisa N. Thompson and Michael J. Garavaglia of Collins, Brown, Caldwell, Barkett & Garavaglia, Chartered, Vero Beach, for appellee Sun Aviation, Inc.

Casey Walker of Murphy & Walker, P.L., Vero Beach, and Frederick L. Kretschmer, Jr., of Brennan & Kretschmer, Vero Beach, for appellee Paris Air, Inc.

Benjamin K. Phipps of Phipps & Howell, Tallahassee, and Charles P. Vitunac, Vero Beach, for appellee City of Vero Beach.

Gregory T. Stewart and Carly J. Schrader of Nabors, Gilbin & Nickerson, P.A., Tallahassee, for Amicus Curiae Florida Airports Council.

Daniel W. Anderson of Forizs & Dogali, P.L., Tampa, for Amicus Curiae Florida Aviation Trades Association.

PER CURIAM.

We consolidate the above cases for purposes of this opinion. We affirm the trial court decisions finding that the municipal airport property in question, leased by long term leases to full service, fixed base operators who provide goods and services to the general aviation public in the promotion of air commerce, serves a municipal, governmental or public purpose or function and is therefore exempt from the taxation...

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