Palmer Trinity Private School, Inc. v. Robbins

BARKDULL, Judge.

The appellant Palmer Trinity Private School appeals an order granting final summary judgment in favor of Joel Robbins, the property appraiser of Dade County. We affirm.

Palmer Trinity acquired the subject property, a private school, in 1987. In 1988, it applied for an educational tax exemption from ad valorem taxes. The property appraiser denied the application. Palmer then petitioned the PAAB, the Property Appraisal Adjustment Board, to review the decision. On November 14, 1988, a special master recommended to the PAAB that the exemption be approved for the year 1988. The PAAB…