Opinion
No. 86-2088.
June 19, 1987.
Appeal from the Circuit Court, Pinellas County, Philip A. Federico, J.
Van B. Cook, County Atty., and Susan H. Churuti, Asst. County Atty., Clearwater, for appellant Ronald J. Schultz.
Robert A. Butterworth, Atty. Gen. and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, for appellant Dept. of Revenue.
Domenic L. Massari of Kass, Hodges Massari, Tampa and Andra Todd Dreyfus, P.A., Clearwater, for appellee.
Ted R. Manry, III of Macfarlane, Ferguson, Allison Kelly, Tampa, for amicus curiae Alton B. Parker, Property Appraiser, Hillsborough County, Fla.
Larry E. Levy of Macfarlane, Ferguson, Allison Kelly, Tampa, for amicus curiae Jimmy Alvarez, Property Appraiser, Bradford County, Fla., and Property Appraisers' Ass'n of Fla.
We have carefully considered the parties' oral arguments and appellate briefs. We have reviewed the record. We hold that the trial court made no error, but correctly followed the law as set out in Daniel v. T.M. Murrell Co., Inc., 445 So.2d 587 (Fla. 2d DCA), petition for review denied, 453 So.2d 43 (Fla. 1984). We decline the invitation to recede from or distinguish Murrell. Murrell and the following cases indicate that the actual physical use of the property is the determining factor in granting ad valorem tax exemptions. Dade County Taxing Authorities v. Cedars of Lebanon Hospital Corp., Inc., 355 So.2d 1202 (Fla. 1978); North Shore Medical Center, Inc. v. Bystrom, 461 So.2d 167 (Fla. 3d DCA 1984); Underhill v. Edwards, 400 So.2d 129 (Fla. 5th DCA), petition for review denied, 411 So.2d 381 (Fla. 1981).
Affirmed.
RYDER, A.C.J., and LEHAN and FRANK, JJ., concur.