Cases from cite.case.law:

GENESIS MINISTRIES, INC. a v. S. BROWN, M., 250 So. 3d 865 (Fla. App. Ct. 2018)

. . . ." § 196.192(1), Fla. Stat. (2005). . . . Page , 609 So.2d 84, 86 (Fla. 1st DCA 1992) ("[U]nder the plain language of section 196.192, an ad valorem . . . See § 196.192(1), Fla. Stat. (2005) ; Ocean Highway , 609 So.2d at 86. . . .

NATIONAL CENTER FOR CONSTRUCTION EDUCATION AND RESEARCH LTD. CORP. v. Ed CRAPO,, 248 So. 3d 1256 (Fla. App. Ct. 2018)

. . . . § 196.192(2), Fla. Stat. (2015). . . . In 1988, the Legislature amended section 196.192 to require that property used for exempt purposes be . . . Fla. 3d DCA 1989) (holding that to qualify for tax exemption under the pre-1988 language of section 196.192 . . .

W. C. SHERMAN, v. RED BAY STRONGHOLD FOUNDATION,, 942 So. 2d 1033 (Fla. Dist. Ct. App. 2006)

. . . Section 196.192, Florida Statutes (2003), provides in pertinent part: (1) All property owned by an exempt . . .

SMITH, v. AMERICAN LUNG ASSOCIATION OF GULFCOAST FLORIDA, INC., 870 So. 2d 241 (Fla. Dist. Ct. App. 2004)

. . . Association sought an exemption from ad valorem taxes for its corporate headquarters under section 196.192 . . . Section 196.192(1) provides that “[a]ll property owned by an exempt entity and used exclusively for exempt . . .

FLORIDA GOVERNMENTAL UTILITY AUTHORITY, v. DAY,, 784 So. 2d 494 (Fla. Dist. Ct. App. 2001)

. . . . §§ 163.01(7)(g)4; 196.192; 196.199C1XC). . . . Section 196.192, Exemptions from ad valo-rem taxation, provides: Subject to the provisions of this chapter . . .

W. ROBBINS, v. MT. SINAI MEDICAL CENTER, INC., 748 So. 2d 349 (Fla. Dist. Ct. App. 1999)

. . . Under section 196.192(1), Florida Statutes (1999), “[a]ll property owned by an exempt entity and used . . . In general, a tax exempt lessee “owns” leased property for purposes of section 196.192(1) if the lessee . . .

METROPOLITAN DADE COUNTY, v. BROTHERS OF THE GOOD SHEPHERD, INC., 714 So. 2d 573 (Fla. Dist. Ct. App. 1998)

. . . was entitled to a charitable exemption from ad valorem taxation under sections 196.012(1), 196.196, 196.192 . . .

In HOME AND HOUSING OF DADE COUNTY, INC. METROPOLITAN DADE COUNTY, v. SONEET KAPILA,, 220 B.R. 492 (S.D. Fla. 1998)

. . . charitable exemption from the Taxes with respect to the Improved Properties pursuant to Florida Statute §§ 196.192 . . . charitable exemption from the Taxes with respect to the Vacant Lots pursuant to Florida Statute §§ 196.192 . . . charitable exemption from the Taxes with respect to the Commercial Property pursuant to Florida Statute §§ 196.192 . . . charitable exemption from the Taxes with respect to the Personal Property pursuant to Florida Statute §§ 196.192 . . . owner of property who is entitled to a tax exemption for charitable use pursuant to Florida Statute §§ 196.192 . . .

SOUTHLAKE COMMUNITY FOUNDATION, INC. v. HAVILL,, 707 So. 2d 361 (Fla. Dist. Ct. App. 1998)

. . . . § 196.192(2), Fla. Stat. . . .

LEON COUNTY EDUCATIONAL FACILITIES AUTHORITY, v. HARTSFIELD,, 698 So. 2d 526 (Fla. 1997)

. . . First District Court of Appeal affirmed the summary judgment based upon its interpretation of sections 196.192 . . . These statutes read in pertinent part as follows: 196.192 Exemptions from ad valorem taxation.— Subject . . . The court buttressed its conclusion by noting that prior to 1988, section 196.192(1) read: “All property . . . We cannot agree that the 1988 amendment which added the words “owned by an exempt entity” to section 196.192 . . . We do not believe that in enacting the 1988 amendment to section 196.192(1), the legislature intended . . .

TEDC SHELL CITY, INC. d b a II, v. W. ROBBINS,, 690 So. 2d 1323 (Fla. Dist. Ct. App. 1997)

. . . property in question must be “owned by an exempt entity and used exclusively for exempt purposes-” § 196.192 . . .

LEON COUNTY EDUCATIONAL FACILITIES AUTHORITY SRH, v. HARTSFIELD,, 669 So. 2d 1105 (Fla. Dist. Ct. App. 1996)

. . . facts in its ease, commenting that Mastroianni and Ocean Highway involved the application of section 196.192 . . . Nor do we agree, as was implied in First Union, that the provisions of sections 196.192 and 196.199 may . . . Although it is correct that this court emphasized the provisions of section 196.192 in Mastroianni and . . . Before the 1988 amendment to section 196.192, subsection (1) thereof had provided: “All property used . . . Although the amendment to section 196.192 did not expressly state that the owner must have legal title . . .

SARASOTA COUNTY, v. SARASOTA CHURCH OF CHRIST, INC., 667 So. 2d 180 (Fla. 1995)

. . . .; §§ 196.012(1), 196.192(1), Fla.Stat. (1993). . . . .

SARASOTA COUNTY, v. SARASOTA CHURCH OF CHRIST, INC. Mt., 641 So. 2d 900 (Fla. Dist. Ct. App. 1994)

. . . the Constitution of the State of Florida, Florida Statutes Sec. 196.012(1) and Florida Statutes Sec. 196.192 . . .

FIRST UNION NATIONAL BANK OF FLORIDA a v. FORD,, 636 So. 2d 523 (Fla. Dist. Ct. App. 1993)

. . . valo-rem taxes on the realty and improvements since it is not an exempt entity pursuant to section 196.192 . . . be exempt from taxation, it must be both owned by an exempt entity and used for exempt purposes. § 196.192 . . . It held that to be entitled to the tax exemption under section 196.192, a tax exempt entity had to be . . . As explained above, they were decided pursuant to section 196.192(1) and not section 196.199(l)(b), which . . . purposes ...” includes beneficial ownership, even if as interpreted by the first district, section 196.192 . . .

OCEAN HIGHWAY AND PORT AUTHORITY, v. PAGE,, 609 So. 2d 84 (Fla. Dist. Ct. App. 1992)

. . . The Port Authority claims an exemption for the improvements under Section 196.192, Florida Statutes ( . . . While section 196.192, as it existed when the Port Authority entered into the leases in 1986, allowed . . . for a tax exemption for “[a]ll property used exclusively for exempt purposes,” section 196.192 was amended . . . See Ch. 88-102, § 2, Laws of Fla.; § 196.192, Fla.Stat. (Supp. 1988). . . . Thus, under the plain language of section 196.192, an ad valorem tax exemption is only permitted when . . .

MASTROIANNI, J. v. MEMORIAL MEDICAL CENTER OF JACKSONVILLE, INC. a EMMCO I, a EMMCO II, a, 606 So. 2d 759 (Fla. Dist. Ct. App. 1992)

. . . The property appraiser relied upon section 196.192, Florida Statutes (1989), for his position that the . . . The court based its holding on the language of section 196.192(1), Florida Statutes (1981), and prior . . . as follows: 196.192 Exemptions from ad valo-rem taxation. — Subject to the provisions of this chapter . . . While our construction of the 1988 amendment to section 196.192 is derived from the plain language of . . . From December 31, 1971, through June 16, 1988, section 196.192, Florida Statutes, entitled "Exemptions . . .

PUBLIC HOUSING ASSISTANCE, INC. v. HAVILL,, 571 So. 2d 45 (Fla. Dist. Ct. App. 1990)

. . . . § 196.192(2), Fla.Stat. (1989). “ ‘Exempt use of property’ or ‘use of property for exempt purposes’ . . .

INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS OF MIAMI BEACH, INC. v. ROBBINS,, 44 Fla. Supp. 2d 77 (Fla. Cir. Ct. 1990)

. . . . §§ 194.171(3) & 196.192, Fla. Stat. (1987). This it undisputedly failed to do. . . .

METROPOLITAN DADE COUNTY, v. MIAMI- DADE COUNTY COMMUNITY COLLEGE FOUNDATION, INC., 545 So. 2d 324 (Fla. Dist. Ct. App. 1989)

. . . the property qualified for an ad valorem tax educational use exemption under Sections 196.012(1) and 196.192 . . . Towers, Inc. case did not construe the educational use exemption derived from Sections 196.012(1) and 196.192 . . . Murrell Co., Inc., 445 So.2d 587 (2d DCA) (property qualifies for educational exemption under Section 196.192 . . . We note that under the language of the revised Section 196.192(1), Florida Statutes (Supp. 1988), our . . .

MARKHAM, v. BROWARD COUNTY NURSING HOME, INC., 540 So. 2d 940 (Fla. Dist. Ct. App. 1989)

. . . Section 196.192(2), Florida Statutes (1987) states: All property used predominantly for exempt purposes . . .

MIAMI- DADE COMMUNITY COLLEGE FOUNDATION, INC. v. METROPOLITAN DADE COUNTY,, 28 Fla. Supp. 2d 14 (Fla. Cir. Ct. 1988)

. . . Second, section 196.192(1), Florida Statutes (1985), exempts property used exclusively for exempt purposes . . . exclusively used for educational purposes as of January 1, 1986, it is entitled to the exemption in section 196.192 . . .

COVENANT HOUSE, v. MARKHAM,, 488 So. 2d 626 (Fla. Dist. Ct. App. 1986)

. . . See §§ 196.012 and 196.192, Fla.Stat. (1983). HERSEY, C.J., ANSTEAD and DELL, JJ., concur. . . .

NORTH SHORE MEDICAL CENTER, INC. v. B. BYSTROM,, 461 So. 2d 167 (Fla. Dist. Ct. App. 1984)

. . . Section 196.192, Fla. Stat.; see also 1974 Op.Att’y Gen.Fla. 074-231 (August 6, 1974). . . .

W. R. DANIEL, Jr. v. T. M. MURRELL CO. INC. d b a M., 445 So. 2d 587 (Fla. Dist. Ct. App. 1984)

. . . The lower court, basing its ruling upon section 196.192, Florida Statutes (1981) and section 196.012( . . . name of the educational institution in order to be exempt from ad valorem taxation pursuant to section 196.192 . . . Moreover, Coppock was decided prior to the enactment of section 196.192, Florida Statutes (1981). . . . Further, section 196.192 specifically exempts from ad valorem taxation all property used exclusively . . . Section 196.192, Fla.Stat., provides in pertinent part: Exemptions from ad valorem taxation.— (1) All . . .

UNDERHILL, E. E. E. S. Jr. Dr. W. G. A. v. EDWARDS, W., 400 So. 2d 129 (Fla. Dist. Ct. App. 1981)

. . . This is authorized under Article 7, section 3(a) of the Florida Constitution (1968) and by sections 196.192 . . .

DADE COUNTY TAXING AUTHORITIES, v. CEDARS OF LEBANON HOSPITAL CORP. INC., 355 So. 2d 1202 (Fla. 1978)

. . . See Sections 196.012, 196.192, 196.195, 196.196, and 196.197, Florida Statutes (1973). . . . See Sections 196.012, 196.192, 196.195, 196.196, and 196.197, Florida Statutes (1973). . . .

R. R. WALDEN, v. BERKELEY PREPARATORY SCHOOL, INC. a, 337 So. 2d 1029 (Fla. Dist. Ct. App. 1976)

. . . . § 196.192(1) or Fla. Stat. § 196.198. . . .

R. R. WALDEN, v. UNIVERSITY OF SOUTH FLORIDA FOUNDATION, HILLSBOROUGH COUNTY, a K. C. DEPARTMENT OF REVENUE STATE v. UNIVERSITY OF SOUTH FLORIDA FOUNDATION, HILLSBOROUGH COUNTY, a K. C., 328 So. 2d 460 (Fla. Dist. Ct. App. 1976)

. . . Florida Statute 196.192 states: “All property used predominantly for exempt purposes shall be exempted . . .

NORTH MIAMI ELKS LODGE v. TAX ASSESSOR,, 41 Fla. Supp. 162 (Dade Cty. Cir. Ct. 1974)

. . . Conclusions of law Exemption Florida Statute 196.192, which governs the extent of the allowable exemption . . . Florida Statute 196.192 (2). . . .

AMERICAN FEDERATION OF POLICE, v. TAX ASSESSOR,, 39 Fla. Supp. 61 (Dade Cty. Cir. Ct. 1973)

. . . See §196.192, Florida Statutes. . . .

DIFFENDERFER v. CENTRAL BAPTIST CHURCH OF MIAMI, FLORIDA, INC., 404 U.S. 412 (U.S. 1972)

. . . . § 196.192. . . . . § 196.192 (2). . . .