EDMOND C. PHILIPS AND H. S. ALBURY, AS TAX ASSESSOR AND TREASURER, RESPECTIVELY, OF THE CITY OF JACKSONVILLE, ET AL., APPELLANTS,
v.
SOUTHERN BAPTIST HOSPITAL OF FLORIDA, INC., A FLORIDA CORPORATION NOT FOR PROFIT, DOING BUSINESS AS BAPTIST MEMORIAL HOSPITAL, APPELLEE
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The Florida Supreme Court affirmed a lower court's decision that an office building owned by a non-profit hospital, and primarily leased to doctors on its staff, qualified as a "hospital purpose" for tax exemption under the Florida Constitution. The court found the building's operation was integral to the hospital's charitable mission.
Yes, the operation of the office building constitutes a "hospital purpose" and is therefore entitled to exemption from ad valorem property taxes.
“holding the operation of the Marshall Taylors Doctors Building is a "hospital purpose" entitling plaintiff, respondent herein, to exemption from ad valorem taxes under the Florida Constitution, Article IX, Section 1, F.S.A.; Article XVI, Section 16; and Florida Statutes § 192.06(13), F.S.A.”
Describes the lower court's ruling that was under review.
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Join FLexlaw to unlock all legal intelligenceThe Southern Baptist Hospital of Florida, a non-profit charitable corporation, owned an office building adjacent to its hospital complex. Most of the …
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This cause is before us on appeal from the judgment of the Duval County Circuit Court dated March 19, 1968, holding the operation of the Marshall Taylors Doctors Building is a “hospital purpose” entitling plaintiff, respondent herein, to exemption from ad valorem taxes under the Florida Constitution, Article IX, Section 1, F.S.A.; Article XVI, Section 16; and Florida Statutes § 192.06(13), F.S.A. The Circuit Court held invalid the 1966 and 1967 ad valorem real property assessments and ordered a refund of $14,545.12 taxes paid for the year 1966. The property in question is an office building owned by the Southern Baptist Hospital of Florida, a charitable, religious corporation, not for profit. It is a part of the hospital complex. Almost all of the lessees are members of the medical profession, private practitioners, most of whom are on the staff of the hospital.
This Court has jurisdiction of the appeal under Florida Constitution Article V, Section 4, because the decision of the Circuit Court initially construes controlling provisions of the Florida Constitution.
After argument and upon consideration of the record and briefs, we conclude that the trial court correctly decided the issues before it under the then controlling Florida Constitution of 1885 and applicable Statutes.
Accordingly, the judgment appealed from is affirmed.
It is so ordered.
ERVIN, C. J., and ROBERTS, DREW, THORNAL, CARLTON, ADKINS and BOYD, JJ., concur.
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