Ago

Joe Teague Caruso General Counsel to the Brevard County Property Appraiser

QUESTION:

1. Are the real property and improvements owned by the Canaveral Port Authority which are leased to a nongovernmental lessee taxable when such property and improvements do not serve a governmental, municipal or public purpose or a literary, scientific, religious or charitable purpose?

2. If Question One is answered in the affirmative, is such property taxable as intangible personal property pursuant to s.196.199(2)(b), F.S., or as real property subject to ad valorem taxation pursuant to s. 196.199(4), F.S.?

SUMMAR…