Philips v. Southern Baptist Hospital of Florida, Inc.

This cause is before us on appeal from the judgment of the Duval County Circuit Court dated March 19, 1968, holding the operation of the Marshall Taylors Doctors Building is a “hospital purpose” entitling plaintiff, respondent herein, to exemption from ad valorem taxes under the Florida Constitution, Article IX, Section 1, F.S.A.; Article XVI, Section 16; and Florida Statutes § 192.06(13), F.S.A. The Circuit Court held invalid the 1966 and 1967 ad valorem real property assessments and ordered a refund of $14,545.12 taxes paid for the year 1966. The property in question is an office building…