CRAPO v. ACADEMY FOR FIVE ELEMENT

No. 1D17-1895.

278 So.3d 113 (2019)

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.

Rehearing Denied July 10, 2019.


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.

Matthew H. Mears , General Counsel, and James L. Richmond , Assistant General Counsel, Tallahassee, for Amicus Curiae The Department of Education, Commission for Independent Education.

Ashley Moody , Attorney General, and Timothy E. Dennis , Chief Assistant Attorney General, Tallahassee, for Amicus Curiae State of Florida, Department of Revenue.

Benjamin K. Phipps of Phipps & Howell, Tallahassee; Michael D. Minton of Dean Mead Minton & Zwemer, Fort Pierce; Gerald J. Donnini of Moffa, Sutton & Donnini, P.A., Fort Lauderdale; and Mitchell I. Horowitz of Buchanan Ingersoll & Rooney PC, Tampa, for Amicus Curiae The Tax Section of the Florida Bar.

Loren E. Levy and Stuart W. Smith of The Levy Law Firm, Tallahassee, for Amicus Curiae The Property Appraisers' Association of Florida, Inc.


ON REHEARING EN BANC

Alachua County Property Appraiser Edward A. Crapo appeals a circuit court decision awarding the Academy for Five Element Acupuncture, Inc. an educational property tax exemption under section 196.198, Florida Statutes. On the merits, Property Appraiser Crapo argues that the Academy does not qualify for the exemption...

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