Legal Opinion
Saint Andrew's School of Boca Raton, Inc. v. Walker
District Court of Appeal of Florida
Decided March 22, 1989No. 87-3349PublishedCited by 2 opinions
1Opinion of the Court
LETTS, Judge.
The trial court ruled that certain on-campus faculty housing at a not-for-profit, coeducational, church-related school, was not exempt from ad valorem taxes. The school appeals and we reverse.
Until 1986, all the faculty housing was granted total exemption by the property appraiser under section 196.198, Florida Statutes (1987). Commencing in 1986, twenty-three out of forty-one of the faculty residences were declared to be taxable. (The land on which the twenty-three residences stand continues to be exempt.)
Simply stated, the assessor maintains that in order to qualify for…
2Cases cited7 opinions
- Presbyterian Homes of Synod of Florida v. WoodSupreme Court of Florida · 1974
- St. Paul's School v. City of ConcordSupreme Court of New Hampshire · 1977
- Order of St. Benedict v. GordonSupreme Court of Rhode Island · 1980
- Gamma Phi Chapter of SCBF Corp. v. Dade CountySupreme Court of Florida · 1967
- Walden v. University of Tampa, IncorporatedDistrict Court of Appeal of Florida · 1974
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3Cited by2 opinions
- Russell Block Associates v. Board of Assessors of WorcesterMassachusetts Appeals Court · 2015
- Russell Block Associates v. Board of Assessors of WorcesterMassachusetts Appeals Court · 2015