GENESIS MINISTRIES v. BROWN

No. 1D17-4313.

250 So.3d 865 (2018)

GENESIS MINISTRIES, INC., a Delaware Corporation, Appellant, v. Gregory S. BROWN, as Property Appraiser for Santa Rosa County, Florida; Stan Colie Nichols, as Tax Collector for Santa Rosa County, Florida; and Leon M. Biegalski, as Executive Director of the Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, First District.

July 25, 2018.


Attorney(s) appearing for the Case

Douglas L. Smith of Burke, Blue, Hutchison, Walters & Smith, P.A., Panama City, for Appellant.

Thomas M. Findley of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, Tallahassee, for Appellees Gregory S. Brown and Stan Colie Nichols; Pamela Jo Bondi , Attorney General, and Timothy E. Dennis , Chief Assistant Attorney General, Tallahassee, for Appellee Leon M. Biegalski.


Genesis Ministries, Inc. appeals an order granting summary judgment in favor of Gregory S. Brown and Stan Nichols, as Property Appraiser and Tax Collector for Santa Rosa County, Florida. Genesis had filed an action challenging tax assessments made from 2005 to 2013. Genesis raises several arguments regarding its entitlement to tax exemption...

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