CRAPO v. ACADEMY FOR FIVE ELEMENT ACUPUNCTURE, INC.

No. 1D17-1895.

278 So.3d 98 (2018)

Edward A. CRAPO, in his capacity as Alachua County Property Appraiser, Appellant/Cross-Appellee, v. ACADEMY FOR FIVE ELEMENT ACUPUNCTURE, INC., a Florida Non-Profit Corporation, Appellee/Cross-Appellant.

District Court of Appeal of Florida, First District.

August 30, 2018.


Attorney(s) appearing for the Case

John C. Dent, Jr. , and Jennifer A. McClain of Dent & McClain, Chartered, Sarasota, for Appellant/Cross-Appellee.

Paul A. Donnelly and Jung Yoon of Donnelly & Gross, Gainesville, for Appellee/Cross-Appellant.

James L. Richmond and Matthew H. Mears , General Counsel for Florida Department of Education, Tallahassee, for amicus curiae.


Per Curiam.

Edward A. Crapo, Alachua County's property appraiser since his election in 1980, appeals the trial court's affirmation of the Value Adjustment Board's (VAB's) determination that the property of the Academy for Five Element Acupuncture, Inc., was entitled to an educational tax exemption, which it has been granted annually since 2008. On appeal, Crapo argues that the Academy is not entitled to the educational exemption; on cross-appeal, the Academy...

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