Mallard v. R. G. Hobelmann & Co.

Appellants, the property appraiser of Du-val County, the tax collector of Duval County, the Board of Tax Adjustment of Duval County and the Director of the Department of Revenue of the State of Florida, who were defendants in the trial court, here seek review of a final judgment in favor of appellee, plaintiff in the trial court, granting an exemption from ad valorem tax.

Appellee is a private corporation for profit which leases land owned by the Jacksonville Port Authority (JPA), a public body organized under Chapter 63-1447, Laws of Florida. Appellee’s operations consist primarily of the…