HUNGERFORD CONVALESCENT HOSPITAL ASSOCIATION, A CORPORATION NOT FOR PROFIT, APPELLANT,
v.
FRANK K. OSBORN, AS TAX ASSESSOR OF DUVAL COUNTY, CLYDE SIMPSON, AS TAX COLLECTOR OF DUVAL COUNTY, S. M. SLAUGHTER, AS CLERK OF THE CIRCUIT COURT OF DUVAL COUNTY, RAY E. GREEN, AS COMPTROLLER OF THE STATE OF FLORIDA, APPELLEES
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This case involves a hospital seeking tax exemption as a charitable corporation. After the appellate court initially affirmed the dismissal of the hospital's complaint, the Florida Supreme Court quashed that decision and remanded the case. The appellate court then vacated its prior judgment and reversed the lower court's decree, adopting the Supreme Court's reasoning.
The Florida Supreme Court, in its review, found that the hospital was entitled to tax exemption. Consequently, this court reversed the lower court's decree dismissing the complaint.
“In accordance therewith, this court adopts the said opinion of the Supreme Court, vacates our judgment entered on March 13, 1962, withdraws our mandate thereon issued on April 5, 1962, reverses the Circuit Court's said decree, and remands the cause for further proceedings consistent with the views set forth in the Supreme Court's said opinion and adopted by this court.”
This quote explains the immediate actions taken by the appellate court on remand from the Supreme Court.
The appellant, Hungerford Convalescent Hospital Association, sought a declaration of tax exemption as a charitable corporation. The Circuit Court of D…
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On March 13, 1962, this court entered an opinion and judgment, reported in 138 So.2d 786, affirming a final decree of the Duval County Circuit Court which dismissed the appellant’s complaint seeking a declaration of tax exemption as a charitable corporation under Section 192.06, Florida Statutes, F.S.A.
In certiorari proceedings instituted by the appellant to review our said decision, the Supreme Court of Florida on February 13, 1963, entered an opinion and judgment, 150 So.2d 230, quashing our judgment and remanding the cause for further proceedings. On March 11, 1963, the Supreme Court denied a petition for rehearing and issued its mandate to our court.
In accordance therewith, this court adopts the said opinion of the Supreme Court, vacates our judgment entered on March 13, 1962, withdraws our mandate thereon issued on April 5, 1962, reverses the Circuit Court’s said decree, and remands the cause for further proceedings consistent with the views set forth in the Supreme Court’s said opinion and adopted by this court.
It is so ordered.
CARROLL, DONALD K„ Chief Judge, and STURGIS and WIGGINTON, JJ., concur.
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Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Hungerford Convalescent Hosp. Ass'n v. Osborn, 150 So. 2d 230 (Fla. 1963)
- Hungerford Convalescent Hosp. Ass'n v. Osborn, 138 So. 2d 786 (Fla. 1st DCA 1962)