Episcopal Academy Private School, Inc. v. Walden

MANN, Judge.

The non-profit corporation which operates Berkeley Preparatory School appeals from a summary judgment denying tax exemption on its headmaster’s residence. Appellant asserts that the residential use of the property is “incidental” to its “exclusive” use for purposes for which exemption is permitted under Section 16, Article XVI of the Constitution of 1885, F.S.A.

Some judicial archeology is required to dig out that peculiar line of cases in which a divided Supreme Court held that Section 16 of Article XVI does not apply to corporations not for profit, but they are intact, not…