Fla. Dept. of Rev. v. City of Gainesville

How courts have described this case

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

• recognizing that the “owned and - 19 - used exclusively by” requirement in article VII, section 3(a
• stating that for private leaseholds of municipal property, the governmental-governmental test governs eligibility for the ad valorem tax exemption in article VII, section 3(a)
• explaining that the supreme court is not bound by the legislature's definition of a self-executing constitutional provision
• noting that statutes enacted by the legislature are presumptively constitutional on their face
• refusing to construe “municipal purposes” for use and spending under article VIII as synonymous with “municipal or public purposes” under article VII’s exemption provisions
• “[I]n a facial constitutional challenge, we determine only whether there is any set of circumstances under which the challenged enactment might be upheld.”

Source: CourtListener parenthetical corpus (CC0).