Smith v. American Lung Ass'n of Gulfcoast Florida, Inc.

FULMER, Judge.

Jim Smith, the Property Appraiser for Pinellas County, appeals the trial court’s summary judgment in favor of the American Lung Association of Gulfcoast Florida, Inc., holding that the Association was entitled to an exemption from ad valorem taxes for the tax year 2001. We reverse.

The facts were undisputed. The Association is a charitable organization that qualifies as an exempt entity under chapter 196, Florida Statutes (2000). In 2000, it purchased vacant property on which it planned to construct its new corporate headquarters. In October 2000, the Association held a one-day…