Gary Williams v. Department Health and Rehabilitative Services

This appeal concerns a dispute over the 1997 ad valorem tax status of property owned by the Hillsborough County Aviation Authority, leased to the Tampa Sports Authority and licensed to the New York Yankees for use as a baseball facility. At issue is the application of section 196.012(6), Florida Statutes (1997), which authorizes a governmental tax exemption to certain sports facilities with permanent seating. We hold that Rob Turner, in his official capacity as the Hillsborough County Property Appraiser, did not have standing to challenge the constitutionality of the exemption, and therefore, affirm the trial courts dismissal of Turners complaint.