Algonquin Golf Club v. State Tax Commission

GEORGE W. DRAPER III, Presiding Judge.

Algonquin Golf Club, et al., (hereinafter, “the Clubs”) appeal from the trial court’s judgment affirming the State Tax Commission’s (hereinafter, “the STC”) classification of certain portions of private golf courses and country clubs owned by the Clubs as commercial property. The Clubs raise one issue on appeal, challenging the classification of the amenities on the properties as commercial, and arguing the decision was not supported by competent and substantial evidence. We reverse and remand.

The facts are undisputed. The Clubs are not-for-profit,…