City of Gulf Breeze v. Brown
The Santa Rosa County Property Appraiser denied the City of Gulf Breeze's ad valorem tax exemption for its public golf course after the City entered a management agreement with a for-profit operator compensated on a revenue-minus-expenses formula. The Florida Supreme Court quashed the First District's decision, holding that the constitutional 'used exclusively by it' requirement of article VII, section 3(a) turns on municipal control of the property, not on the compensation structure of a management contract, and that the City's retained extensive control preserved the exemption.
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