Green v. Panama City Housing Authority

I am persuaded that F.S. Section 423.02, F.S.A. does not exempt Housing Authorities or their tenants from the operation and effect of F.S. Section 212.03, F.S.A. which imposes the tax in question.

F.S. Section 423.02, F.S.A. is derived from Chapter 17983, Section 2, Laws of 1937. The exemption afforded thereunder relates to property taxes as exempted by the Florida Constitution (art. IX, Sec. 1; art. XVI, Sec. 16), F.S.A. State ex rel. Grubstein v. Campbell, 146 Fla. 532, 1 So.2d 483; Marvin v. Housing Authority of Jacksonville, 133 Fla. 590, 183 So. 145, 157. It is well established that the…