Legal Opinion
Boca Airport, Inc. v. Florida Department of Revenue
District Court of Appeal of Florida
Decided March 16, 2011No. 4D10-30, 4D10-31, 4D10-32PublishedCited by 3 opinions
1Opinion of the CourtPolen, J.
Appellants, Boca Airport, Inc., Galaxy Aviation, Inc., and Aviation Center, Inc., appeal the order of the Florida Department of Revenue entitled Notice of Reconsideration. The nature of the order is final agency action reviewable pursuant to section 120.68(1), Florida Statutes. Appellants argue that the ad valorem tax exemptions in Chapter 196, Florida Statutes, apply to the intangible tax imposed by Chapter 199, thereby exempting appellants from intangible personal property tax because they perform a governmental or public purpose. We find that appellants’ interpretation contradicts the…
2Cases cited11 opinions
- Holly v. AuldSupreme Court of Florida · 1984
- A. R. Douglass, Inc. v. McRainey, as Admrx.Supreme Court of Florida · 1931
- FL. DEPT. OF ENVIRONMENTAL PROTECTION v. Contractpoint Florida Parks, LLCSupreme Court of Florida · 2008
- Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.Supreme Court of Florida · 2006
- Capital City Country Club v. TuckerSupreme Court of Florida · 1993
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3Cited by3 opinions
- Wiley v. StateDistrict Court of Appeal of Florida · 2013
- R.N., A CHILD v. STATE OF FLORIDADistrict Court of Appeal of Florida · 2018
- Florida Department of Revenue v. American Business USA Corp.Supreme Court of Florida · 2016