City of Sarasota v. Mikos

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding change in statutory language on exemption irrelevant because provision is self-executing \and therefore does not require statutory implementation\
• involving \municipal purpose\ ad valorem tax exemption for cities and holding that there is no requirement of an active use of such property
• court granted municipal property exemption finding that \vacant land held by a municipality is presumed to be in use for a public purpose if it is not actually in use for a [nonexempt] private purpose on tax assessment day\

Source: CourtListener parenthetical corpus (CC0).