Opinion
No. 88-1458.
January 31, 1989. Motion to Correct Opinion Granted November 8, 1989.
Schwartz, C.J., dissents.
An Appeal from the Circuit Court for Dade County; Amy Steele Donner, Judge.
Heyward A. Bradman, Miami Beach, for appellants.
Robert A. Ginsburg, County Atty., and Daniel A. Weiss, Asst. County Atty., for appellees.
Before SCHWARTZ, C.J., and BARKDULL and BASKIN, JJ.
We reverse the Final Summary Judgment based on a finding that the trial court erred in applying sections 501(c)(2), (c)(3) of the Internal Revenue Code to determine whether appellants' property was exempt from real property ad valorem taxes for 1985. See Chapter 196, Fla. Stat. (1985).
Reversed and remanded for further proceedings.