Ago

Mr. Wayne G. Weeks Clay County Property Appraiser Post Office Box 38 Green Cove Springs, Florida 32043-0038

Dear Mr. Weeks:

You ask substantially the following question:

Is real property owned by a private business upon which it operates a school offering commercial truck driving courses under a valid license from the State Board of Independent Postsecondary Vocational, Technical, Trade and Business Schools entitled to an exemption from ad valorem taxation pursuant to s. 196.198, F.S.?

In sum:

Real property owned by a private organization upon which it operates a school is exempt from taxation…