Thursday, May 11, 2000
Rob Turner vs Hillsborough County Aviation Authority

No.96,674

Hillsborough County


The Aviation Authority leases property to the New York Yankees for use as a minor league training facility. Both applied for a property tax exemption on grounds the training facility served a governmental purpose under the law. Turner, the property appraiser, denied the exemption. The Value Adjustment Board later reversed the denial, and Turner sued. The trial judge dismissed the suit, and the Second District Court agreed with that result.