JOHN HANCOCK MUTUAL LIFE INSURANCE CO.

v.

BRADY, CHAIRMAN, TAX COMMISSION OF MISSISSIPPI

Citator

Cited By (17 total)

• The Sebring Airport Auth. v. McINTYRE, 642 So. 2d 1072 (Fla. 1994)
  …rty is subject to taxation unless expressly exempt and such exemptions are strictly construed against the party claiming them. Volusia County v. Daytona Beach Racing and Recreational Facilities District, 341 So. 2d 498, 502 (Fla.), appeal dismissed, 434 U.S. 804, 98 S.Ct. 32, 54 L.Ed.2d 61 (1977); Williams v. Jones, 326 So. 2d 425, 435 (Fla.1975). The exemption relied upon by petitioners is found in section 196.199(2)(a), Florida Statutes (1991), which provides, in part, that: (2) Property owned by the fo…
• Page v. City OF Fernandina Beach, 714 So. 2d 1070 (Fla. 1st DCA 1998)
  …racetrack for profit was exempt from ad valorem real estate taxation. The court expressly recognized that Sebring was similar to Volusia County v. Daytona Beach Racing and Recreational Facilities District, 341 So. 2d 498 (Fla.1976) appeal dismissed, 434 U.S. 804, 98 S.Ct. 32, 54 L.Ed.2d 61 (1977), where it was found that the operation of an automobile racetrack for profit was not (even arguably) a governmental-governmental function. Sebring II, 642 So. 2d at 1073. The issues! in Femandina Harbor Joint Ventu…
• The Sebring Airport Auth. & Sebring Int'l Raceway, Inc. v. McINTYRE, 623 So. 2d 541 (Fla. 2d DCA 1993)
  …ed in Section 196.012(6). In affirming, we rely upon Capital City Country Club, Inc. v. Tucker, 613 So. 2d 448 [*542] (Fla.1993) and Volusia County v. Daytona Beach Racing and Recreational Facilities Districts, 341 So. 2d 498 (Fla.1976), dismissed, 434 U.S. 804, 98 S.Ct. 32, 54 L.Ed.2d 61 (1977). In Volusia County, the supreme court held as follows: Other statutory provisions exempt privately held leaseholds of governmental property from taxation “only when the lessee,” Section 196.199(2)(a), Florida Stat…