Blake v. Miami Jewish Home & Hospital for the Aged, Inc.

Appellants/defendants appeal from an “order on motion for summary judgment” rendered in favor of appellee/plaintiff in an action which (1) challenged the 1976 ad valorem tax assessment on certain real and personal property owned by appellee and located in Dade County, Florida and (2) sought injunctive relief therefrom. Said order denied appellants’ motion to dismiss the complaint and motion for summary judgment. We reverse.

Succinctly stated, appellee sought a charitable exemption upon its property for the year 1976. It failed, however, to file its annual application for exemption from…