Jasper v. St. Petersburg Episcopal Community, Inc.

PIERCE, Judge.

The sole point involved in these three consolidated cases is whether or not the delayed filing of applications for exemptions from taxation should operate to deprive them, under all the circumstances involved, of their right to such exemption, to which they would otherwise be entitled. Both Circuit Judges in the three cases held that the appellee organizations were not so precluded and entered summary final judgment in their favor.

Each of the appellee non-profit corporations, hereinafter called plaintiffs, is the owner and operator of a licensed home for *480the aged and fully…