EDGAR W. MAXWELL, AS TAX ASSESSOR OF PALM BEACH COUNTY, FLORIDA, PETITIONER,
v.
THE GOOD SAMARITAN HOSPITAL ASSOCIATION, INC., A NON-PROFIT FLORIDA CORPORATION, RESPONDENT
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The Florida Supreme Court upheld a district court decision striking the tax assessor's affirmative defenses in a tax exemption dispute. The court held that a tax assessor lacks authority to impose additional conditions beyond those stated in the exemption statute, even if the hospital's admission policies were allegedly discriminatory.
The tax assessor has no authority to impose additional conditions or restrictions upon entities that comply with the statutory requirements for tax exemption. Denial of exemption for any reason other than noncompliance with the statute constitutes an exercise of power in excess of that granted to the tax assessor.
“has no authority to impose additional conditions or restrictions upon those shown to be entitled to the exemption as set forth in the statute”
Establishes the core holding that a tax assessor cannot add conditions beyond the statute for tax exemption
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Join FLexlaw to unlock all legal intelligenceGood Samaritan Hospital Association, a non-profit Florida corporation, sought to compel tax exemption and cancellation of its assessment under Florida…
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Petition for writ of certiorari has been granted to review the decision of the district court in this cause, Fla.App., 19S So.2d 2SS, as one which affects a class of state officers.1 The court affirmed an order striking affirmative defenses filed by the petitioner tax assessor in an action by the respondent hospital to compel tax exemption and cancellation of its assessment under F.S. Sec. 192.06(13), F.S.A.2
Upon pleadings detailed in the opinion above cited, the district court held that the defendant assessor could not plead the alleged discriminatory admission policies as a bar to tax exemption because, as tax assessor, he “has no authority to impose additional conditions or restrictions upon those shown to be entitled to the exemption as set forth in the statute.”3 The court correctly concluded that defendant's plea did not controvert the validity of the statute, and that denial of the exemption for any reason other than noncompliance with the statute would he an exercise of power in excess of that granted such officer.
We find no error in the decision and the writ is accordingly discharged.
CALDWELL, C. J., THORN AL and ERVIN, JJ., and WHITE, Circuit Judge (Retired), concur.
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Citator
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- Maxwell v. The Good Samaritan Hosp. Ass'n, Inc., 195 So. 2d 255 (Fla. 4th DCA 1967)