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Florida Attorney General Reports

Decided September 28, 1995Published

1Opinion of the Court

The Honorable Jim Ford Brevard County Property Appraiser Post Office Box 541271 Merritt Island, Florida 32954-1271

Dear Mr. Ford:

You ask substantially the following questions:

1. Does a community development district, created pursuant to chapter 190, Florida Statutes, constitute a "political subdivision" for purposes of section 196.199, Florida Statutes, such that the real property of the district, consisting of a golf course, pro shop, grill and maintenance building, is exempt from ad valorem taxation?

2. If an exemption applies, must an annual application for exemption from ad valorem taxation…

2Cases cited7 opinions

  1. Broward County Port Authority v. Arundel CorporationCourt of Appeals for the Fifth Circuit · 1953
  2. Walden v. HILLSBOROUGH CTY. AVIATION AUTH.Supreme Court of Florida · 1979
  3. State v. FRONTIER ACRES COMMUNITY DEVELOP. DIST. PASCO COUNTYSupreme Court of Florida · 1985
  4. Sarasota-Manatee Airport Auth. v. MikosDistrict Court of Appeal of Florida · 1992
  5. Andrews v. Pal-Mar Water Control Dist.District Court of Appeal of Florida · 1980

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