City of Fort Pierce v. Treasure Coast Marina, LC

Trial court erred by enjoining the application of an ad valorem tax exemption to a city’s marina because a city’s marina serves a “municipal or public purpose” per article VII, section 3(a) of the Florida Constitution. Certifying the following as a question of great public importance:

“In light of Florida Department of Revenue v. City of Gainesville, 918 So. 2d 250 (Fla. 2005), does a municipally owned and operated Marina still qualify as a traditionally exempt “municipal or public purpose’ under article VII, section 3(a) of the Florida Constitution?” City of Fort Pierce v. Treasure Coast Marina, LC, 41 Fla. L. Weekly D 1271 (Fla. 4th DCA May 31, 2016) (substituting opinion reported at 41 Fla. L. Weekly D1032 (Fla. 4th DCA April 27, 2016)).