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GULF MARINE REPAIR CORP. v. HENRIQUEZ

No. 2D20-2613.

375 So.3d 306 (2023)

GULF MARINE REPAIR CORPORATION, Appellant, v. Bob HENRIQUEZ, as Hillsborough County Property Appraiser; Tampa Port Authority; Doug Belden, as Hillsborough County Tax Collector; and Jim Zingale, as Executive Director of the State of Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Second District.

July 7, 2023.

Attorney(s) appearing for the Case

Marie A. Borland and Robert E. V. Kelley, Jr. , of Hill, Ward & Henderson, P.A., Tampa, and Chris W. Altenbernd of Banker Lopez Gassler P.A., Tampa, for Appellant.

William D. Shepherd of Hillsborough County Property Appraiser's Office, Tampa, for Appellee Bob Henriquez.

Ashley Moody , Attorney General, and Timothy E. Dennis , Assistant Attorney General, Tallahassee, for Appellee Jim Zingale.

No appearance for remaining Appellees.

In this multifaceted litigation, Gulf Marine Repair Corporation appeals a judgment determining that property it leases from the Tampa Port Authority is not exempt from ad valorem taxes. The Port Authority was also a party in the proceedings below, and it filed a separate appeal from the same judgment. See Tampa Port Auth. v...

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