City For-Profit Golf Course Not Tax-Exempt, Florida Court Says

March 3, 2022, 9:40 PM UTC

A city-owned golf course was properly stripped of its tax-exempt status when a private company took over management responsibilities, a Florida appeals court ruled.

“Because the City allowed Tiger Point to retain profits generated by the City’s golf course and related facilities, the City did not use those properties exclusively for a municipal or public purpose,” the Florida First District Court of Appeal said in a 2-1 opinion. “Thus, the City was not entitled to ad valorem tax exemptions for the golf course and related facilities.”

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