GUILLERMO MONTEZ LAGO

v.

STATE

Citator

Cited By (16 total)

• Cap. City Country Club, Inc. v. Tucker, 613 So. 2d 448 (Fla. 1993)
  …roperties were exempt from real estate taxation because their leasehold interests were subject only to intangible taxes. Id. Relying on the prior decision in Orlando Utilities Commission v. Milligan, 229 So. 2d 262 (Fla. 4th DCA 1969), cert. denied, 237 So. 2d 539 (Fla.1970), the court held that because the property was being used for private purposes, there was no exemption from real property taxation. But see Miller v. Higgs, 468 So. 2d 371 (Fla. 1st DCA), review denied, 479 So. 2d 117 (Fla.1985). In respon…
• Canaveral Port Auth. v. Dep't OF Revenue, 690 So. 2d 1226 (Fla. 1996)
  …s political subdivisions, like a county, are immune from taxation since there is no power to tax them.” Dickinson, 325 So. 2d at 3 (emphasis added) (quoting Orlando Utilities Comm’n v. Milligan, 229 So. 2d 262, 264 (Fla. 4th DCA 1969), cert. denied, 237 So. 2d 539 (Fla.1970)); see also Hillsborough County, 210 So. 2d at 194-95; Orange County Fla. v. Florida Dep’t of Revenue, 605 So. 2d 1333, 1334 (Fla. 5th DCA 1992), approved, 620 So. 2d 991 (Fla.1993). We herein clarify that immunity does not flow from a jud…
• Dickinson v. City OF Tallahassee, 325 So. 2d 1 (Fla. 1975)
  …de for the taxation of lands or other property of the State . . .. The question arises, however, whether the subject act actually does so provide.”5 In Orlando Utilities Comm’n v. Milligan, 229 So. 2d 262, 264 (4th DCA Fla.1969), certiorari denied, 237 So. 2d 539 (Fla.1970), a municipality’s taxing power was distinguished from the state’s and the immunity doctrine was restated with some clarity: “[A city’s freedom from taxation] is an ‘exemption’ only, not an ‘immunity’ from taxation. Exemption presupposes…