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Legal Opinion

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Florida Attorney General Reports

Decided December 4, 1975Published

1Opinion of the Court

QUESTIONS: 1. Would improved property owned by the Florida Department of Agriculture be taxable to the state when rented or leased to the Cotton Producers Association for the operation of a retail feed, seed, and fertilizer store? 2. Would real property purchased during the current year by the Bradford County Farm Bureau from the Bradford County Fair Association for use as a retail store for members and an insurance office be taxable?

SUMMARY: A leasehold interest in lands and buildings owned by the Florida Department of Agriculture held by the Cotton Producers Association for operating a…

2Cases cited7 opinions

  1. Straughn v. CampSupreme Court of Florida · 1974
  2. Park-N-Shop, Inc. v. SparkmanSupreme Court of Florida · 1957
  3. Lake Worth Towers, Inc. v. GerstungSupreme Court of Florida · 1972
  4. Hillsborough County Aviation Authority v. WaldenSupreme Court of Florida · 1968
  5. Orlando Utilities Commission v. MilliganDistrict Court of Appeal of Florida · 1969

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