Florida/Georgia Personal Injury & Workers Compensation

...4th DCA 1995), approved, 684 So.2d 188 (Fla.1996). The Appraiser argues further that even if the lands owned by the Authority could be deemed immune, the legislature has waived that immunity by statute. In support of this contention, the Appraiser directs our attention to section 616.260, Florida Statutes, which addresses the subject of the Authority's "[t]ax exemption." The statute provides: It is hereby found and determined that all of the projects authorized by this part constitute essential governmental *473 purpo...

...The exemption granted by this section shall not be applicable to any tax imposed by chapter 220 on interest, income, or profits on debt obligations owned by corporations. The property of the authority shall be subject to the provisions of s. 196.199. § 616.260 (emphasis added). Thus section 616.260 expressly states that lands owned by the Authority are subject to the provisions of section 196.199 concerning "[g]overnment property exemption[s]." In addition, section 616.260 suggests that lands leased by the Authority are exempt from ad valorem taxation only if the leased lands qualify for an exemption under section 196.199....

...2 functions intended to advance the educational, physical, economic, and cultural interests of the public.” § 616.255(2), Fla. Stat. And the activities of the Florida State Fair “constitute essential governmental purposes.” § 616.260, Fla....

perception of its relationship with the department. Section 616.260, Florida Statutes, states that the projects