Privately-Owned Marinas Are Not Exempt from Ad Valorem Taxation in Florida, but What About City-Owned Marinas?

Privately-Owned Marinas Are Not Exempt from Ad Valorem Taxation in Florida, but What About City-Owned Marinas?

In City of Fort Pierce v. Treasure Coast Marina, LC, No. 4D14-3064, 2016 WL 3087680 (Fla. 4th DCA May 31, 2016), the Fourth District Court of Appeal addressed whether a marina that was owned and operated by a municipality should qualify as a traditionally exempt “municipal or public purpose” for ad valorem tax exemption purposes under Article VII, Section 3(a) of the Florida Constitution.

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