LEON CO. EDUC. AUTH. v. Hartsfield

How courts have described this case

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

• holding a property was owned by government and therefore exempt because “[t]he only reason legal title is held by [the private party] is to facilitate the financing of the project”
• lessee who could purchase a dormitory and food service project for one dollar deemed the project's equitable owner
• county authority was equitable owner of project, making portion of project used for exempt purposes exempt from taxation
• lessee equitable owner when lessor holds title only to facilitate financing and lessee may acquire title by paying nominal sum
• no equitable ownership even when lease contains option to purchase

Source: CourtListener parenthetical corpus (CC0).

Cited by

22 cases in this archive cite this case; the 20 most cited are listed.

• Kasischke v. State
  Supreme Court of Florida· 2008-07-10· cited 122×
• Old Port Cove Holdings, Inc. v. CONDO. ASS'N ONE, INC.
  Supreme Court of Florida· 2008-07-10· cited 61×
• Alachua County v. Expedia, Inc.
  District Court of Appeal of Florida· 2013-02-28· cited 9×
• Ward v. Brown
  District Court of Appeal of Florida· 2005-06-17· cited 9×
• Leonard J. Accardo v. Gregory S. Brown, etc.
  Supreme Court of Florida· 2014-03-20· cited 7×
• Island Resorts Investments, Inc. v. Chris Jones, Property Appraiser etc.
  District Court of Appeal of Florida· 2016-03-20· cited 5×
• Barnett v. Department of Management Servs.
  District Court of Appeal of Florida· 2006-05-22· cited 4×
• CAPFA Capital Corp. 2000A v. Donegan
  District Court of Appeal of Florida· 2006-04-13· cited 4×
• Robbins v. Mt. Sinai Medical Center, Inc.
  District Court of Appeal of Florida· 1999-12-15· cited 4×
• 1108 Ariola, LLC v. Chris Jones, etc.
  Supreme Court of Florida· 2014-03-20· cited 4×
• Russell v. Southeast Housing, LLC
  District Court of Appeal of Florida· 2015-03-11· cited 4×
• Alachua County v. Expedia, Inc.
  Supreme Court of Florida· 2015-06-11· cited 4×
• Edward A. Crapo, as Alachua County etc. v. Provident Group - Continuum etc.
  District Court of Appeal of Florida· 2018-02-07· cited 4×
• 1108 ARIOLA, LLC v. Jones
  District Court of Appeal of Florida· 2011-07-18· cited 3×
• Miccosukee Tribe of Indians of Florida v. South Florida Water Management District
  Supreme Court of Florida· 2010-11-18· cited 3×
• Metropolitan Dade County v. Brothers of the Good Shepherd, Inc.
  District Court of Appeal of Florida· 1998-07-01· cited 3×
• North Port Road & Drainage District v. West Villages Improvement District
  Supreme Court of Florida· 2012-02-02· cited 2×
• Rollings v. Shipman
  Missouri Court of Appeals· 2011-05-24· cited 1×
• Service Metro Corp. v. Bell
  District Court of Appeal of Florida· 2001-06-01· cited 1×
• Ago
  Florida Attorney General Reports· 2001-05-29

Cites

8 cases in this archive are cited by this case.

• Gautier v. Lapof
  Supreme Court of Florida· 1956-12-12· cited 16×
• Mikos v. King's Gate Club, Inc.
  District Court of Appeal of Florida· 1983-02-04· cited 15×
• Hialeah, Inc. v. Dade County
  District Court of Appeal of Florida· 1986-06-17· cited 14×
• FIRST UNION NAT. BANK OF FLA. v. Ford
  District Court of Appeal of Florida· 1993-09-10· cited 12×
• Mastroianni v. Memorial Medical Center
  District Court of Appeal of Florida· 1992-10-23· cited 9×
• Daniel v. TM Murrell Co., Inc.
  District Court of Appeal of Florida· 1984-01-18· cited 5×
• Ocean Highway & Port Authority v. Page
  District Court of Appeal of Florida· 1992-11-24· cited 5×
• LCEFA v. Hartsfield
  District Court of Appeal of Florida· 1996-03-19· cited 1×