Legal Opinion

City of Gulf Breeze, etc. v. Gregory S. Brown, etc.

Supreme Court of Florida

Decided November 27, 2024No. SC2022-0741Published

1Opinion of the Court

Supreme Court of Florida ____________ No. SC2022-0741 ____________ CITY OF GULF BREEZE, etc., Petitioner, vs. GREGORY S. BROWN, etc., et al., Respondents. November 27, 2024 PER CURIAM. The City of Gulf Breeze owned and operated a public golf course that, for several years, the Santa Rosa County Property Appraiser determined was exempt from ad valorem taxation under article VII, section 3(a) of the Florida Constitution. That constitutional provision provides in relevant part: “All property owned by a municipality and used exclusively by it for municipal or public purposes shall be exempt from…

2Cases cited7 opinions

  1. Fla. Dept. of Rev. v. City of GainesvilleSupreme Court of Florida · 2005
  2. Volusia County v. DAYTONA BEACH RACING, ETC.Supreme Court of Florida · 1976
  3. Daytona Beach Racing and Rec. Fac. Dist. v. PaulSupreme Court of Florida · 1965
  4. Sebring Airport Authority v. McIntyreSupreme Court of Florida · 1994
  5. CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. EcheverriSupreme Court of Florida · 2008

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