DAVID C. NOLTE, PROPERTY APPRAISER FOR INDIAN RIVER COUNTY, APPELLANT,
v.
PARIS AIR, INC.; SUN AVIATION, INC.; AND CITY OF VERO BEACH, APPELLEES
[*628] PER CURIAM.
We consolidate the above cases for purposes of this opinion. We affirm the trial court decisions finding that the municipal airport property in question, leased by long term leases to full service, fixed base operators who provide goods and services to the general aviation public in the promotion of air commerce, serves a municipal, governmental or public purpose or function and is therefore exempt from the taxation sought to be imposed by the Property Tax Assessor for Indian River County. See § 196.012(6), Fla. Stat. (2007).
In this regard we necessarily hold that the fixed base operators and the municipality have standing to challenge the assessment. The Property Appraiser has failed to preserve for appellate review any contention that the statute is unconstitutional, and therefore we express no opinion as to whether the Property Appraiser has standing to raise a contention that a statute governing the duties of a property appraiser is invalid.
Affirmed,.
FARMER, STEVENSON and TAYLOR, JJ., concur.
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Boca Airport, Inc. v. Fla. Dep't OF Revenue, 56 So. 3d 140 (Fla. 4th DCA 2011)…were exempt from ad valorem taxation because they perform a governmental, municipal and public purpose under section 196.199(2)(a), and constituted an aviation facility specifically exempted by section 196.012(6)); see also Nolte v. Paris Air, Inc., 975 So. 2d 627, 628 (Fla. 4th DCA 2008) (citing § 196.012(6), Fla. Stat. (2007)) ("affirmfing] the trial court decisions finding that municipal airport property in question, leased by long term leases to full service, fixed base operators who provide goods and ser…