CITY OF GAINESVILLE, A MUNICIPAL CORPORATION, APPELLANT,
v.
ALBERT F. CRIBB ET AL., APPELLEES
CITY OF GAINESVILLE, A MUNICIPAL CORPORATION, APPELLANT,
ALBERT F. CRIBB ET AL., APPELLEES
305 So. 2d 65
Florida District Court of Appeal, First District (1974)
Positive Treatment
Cited by 8 cases
Opinion of the Court
PER CURIAM.
This appeal is taken from a final judgment construing Personnel Policy No. 15 adopted by appellant as such policy relates to appellees, employees of the City of Gainesville Fire Department. We have considered the record, the briefs and the oral arguments of counsel and find that the construction placed upon Policy No. 15 by the trial court is proper and correct. We have considered all points raised by appellant and find them to be without merit.
Affirmed.
RAWLS, C. J., and McCORD and BOYER, JJ., concur.
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Robert H. Anderson and/or Out Island Charters, Inc. v. State, 380 So. 2d 1083 (Fla. 3d DCA 1980)…der consideration, can relate back and provide exemption for such sales. At the outset, it must be kept in mind that exemptions to taxing statutes are to be strictly construed against the taxpayer. Wanda Marine Corporation v. State Dept. of Revenue, 305 So. 2d 65 (Fla. 1st DCA 1974). Although it is apparent that the exempt status of the various boat purchases could have been established if the purchasers had been registered as dealers at the time of sale, no evidence has been submitted by Petitioner that the…
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ST. JOE Paper Co. v. Dep't OF Revenue, 460 So. 2d 399 (Fla. 1st DCA 1984)…c. of North Carolina v. Dickinson, 286 So. 2d 529 (Fla.1973); United States Gypsum Co. v. Green, 110 So. 2d 409 (Fla.1959); State Department of Revenue v. Anderson, 403 So. 2d 397 (Fla.1981); Wanda Marine Corporation v. State, Department of Revenue, 305 So. 2d 65 (Fla. 1st DCA 1974). On the other hand, constructions of exceptions, exemptions or benefits from taxation are strictly applied against the taxpayer. Id. I think it is obvious, unless we are prepared to say that the statute in question is [*404] fre…
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Dep't OF Revenue of the State of Fla. v. Skop, 383 So. 2d 678 (Fla. 5th DCA 1980)…n the construction of exceptions and exemptions from taxation. U.S. Gypsum Co. v. Green, 110 So. 2d 409 (Fla.1959). Tax exemptions must be strictly construed against the taxpayer. Wanda Marine Corp. v. State of [*681] Florida, Department of Revenue, 305 So. 2d 65 (Fla. 1st DCA 1975). It is also settled law in this state that a construction placed on a statute by a state administrative officer is a persuasive force and influential with the courts when not in conflict with the Constitution or the plain intent…
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