Benevolent & Protective Order of Elks of the United States, Miami Lodge No. 948 v. Dade County

HORTON, Judge.

The summary final decree appealed dismissed appellant’s complaint with prejudice ■upon a finding (1) that the property in question was not exempt from ad valorem taxes; (2) that the assessment of the property was legal; and (3) that the court would not ■give an advisory opinion as to whether or not the property could in the future be ■exempt.

The appellant is a non-profit organization whose purpose is to promote benevolent, fraternal and charitable proj ects in the community. For several years prior to 1962, the appellant received tax exemption from ad valorem taxes on its real…