MERRILL LYNCH, PIERCE, FENNER & SMITH, AND ARTHUR PRITCHARD, PETITIONERS,

v.

HERMAN T. BYRNE, RESPONDENT

Citator

Cited By (40 total)

• Fla. Dep't OF Revenue v. The City OF Gainesville, 918 So. 2d 250 (Fla. 2005)
  …served a public purpose because it contributed to the economic well-being of the community, rendering the lessees’ interest in the property exempt from ad valorem taxation. See Volusia County v. Daytona Beach Racing & Recreational Facilities Dist., 341 So. 2d 498, 501 (Fla.1976) (“Perceiving decisions [such as Daytona Beach Racing] as creating inequities in the tax structure, the draftsmen of the Constitution of 1968 limited the municipal purpose exemption to ‘property owned by a municipality and used exclus…

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• Paul v. Al Blake, 376 So. 2d 256 (Fla. 3d DCA 1979)
  …taxing power, to wit: Article VII, Sections 3(a) and 10(c). These sections of the Florida Constitution specifically limit the authority of a county to grant tax exemptions. Volusia County v. Daytona Beach Racing and Recreational Facilities District, 341 So. 2d 498 (Fla.1976). As such, the plaintiffs have standing to ask for a declaratory decree and other appropriate relief solely as to the constitutionality of the tax exemptions under Article VII, Sections 3(a) and 10(c) of the Florida Constitution. As to al…
• The Sebring Airport Auth. v. McINTYRE, 642 So. 2d 1072 (Fla. 1994)
  …uash the decision below. Generally, all property 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,…