Sebring Airport Authority v. McIntyre

Summary

The Supreme Court of Florida affirmed the lower court's decision, holding that a for‑profit lessee of public property does not qualify for an ad valorem tax exemption under s. 196.199(2)(a) because the use constitutes a governmental‑proprietary function, not a governmental‑governmental public purpose. The Court rejected the lower court's reliance on Page v. Fernandina Harbor Joint Venture and reiterated the strict construction of tax exemptions.