Cases from cite.case.law:

SCHOOL DISTRICT OF ESCAMBIA COUNTY, v. SANTA ROSA DUNES OWNERS ASSOCIATION, INC., 274 So. 3d 492 (Fla. App. Ct. 2019)

. . . The Association claimed that its property was exempt from ad valorem taxation under section 196.199(2 . . . Section 196.199(2)(b) exempts from ad valorem taxation certain leasehold interests in government-owned . . . Neither are charged with performing any duty under section 196.199(2)(b). . . . Even though section 196.199(2)(b) does not specifically require the District to perform any duty, the . . . Tucker , 613 So.2d 448 (Fla. 1993), we upheld the constitutionality of section 196.199(2)(b), Florida . . .

BEACH CLUB TOWERS HOMEOWNERS ASSOCIATION, INC. v. JONES,, 231 So. 3d 566 (Fla. Dist. Ct. App. 2017)

. . . If Escambia County owns it, then it is exempt from ad valorem taxation under section 196.199(1), Florida . . . the County could tax- the unit- owners’ leasehold interests only as intangible personal, property. § 196.199 . . . estate in the underlying land, which is exempted from ad valorem property taxation pursuant to section 196.199 . . .

ISLAND RESORTS INVESTMENTS, INC. v. JONES,, 189 So. 3d 917 (Fla. Dist. Ct. App. 2016)

. . . and its leasehold interest is subject only to intangible personal property taxes pursuant to section 196.199 . . . Section 196.199(2)(b) was first adopted in 1980 and has not been materially altered' since then. . . . We further conclude that Appellant otherwise meets the requirements of section 196.199(2)(b) — that is . . . Turning now to Appellees’ constitutional challenge to section 196.199, we reject their argument upon . . . See § 196.199, Fla. Stat. . . .

GROVE KEY MARINA, LLC s LLC, v, CASAMAYOR, v., 166 So. 3d 879 (Fla. Dist. Ct. App. 2015)

. . . Const.; § 196.199(1), Fla. Stat. (2009). . . . . § 196.199(2), Fla. Stat. (2009); Capital City Country Club, Inc. v. . . . The delinquent taxes shall be enforced and collected in the manner provided in s.196.199(8). . . . Section 196.199(8) then provides, in full: (8)(a) Any and all of the aforesaid taxes on any leasehold . . . The County emphasizes section 196.199(8)(b) and argues that the statute allows it to pursue remedial . . .

J. ACCARDO, v. S. BROWN,, 139 So. 3d 848 (Fla. 2014)

. . . petitioner taxpayers that they were entitled to the benefit of a statutory provision found in section 196.199 . . . THE STATUTORY FRAMEWORK As provided in section 196.199(1), Florida Statutes (2013), property owned by . . . Section 196.199(2) provides generally that where government owned property is “used by nongovernmental . . . Section 196.199(2) provides in pertinent part: (2) Property owned by the following governmental units . . . Compare § 196.199(2)(b), Fla. Stat. (2013), with § 196.199(2)(b), Fla. Stat. (1980). III. . . .

ARIOLA, LLC, v. JONES,, 139 So. 3d 857 (Fla. 2014)

. . . taxation and discuss the interaction of the equitable ownership doctrine with the statutory provisions— § 196.199 . . . The final sentence of section 196.199(2)(b) provides that “[njothing in this paragraph shall be deemed . . .

RYAN, v. NATIONAL MARINE MANUFACTURERS ASSOCIATION, 103 So. 3d 1001 (Fla. Dist. Ct. App. 2012)

. . . See, e.g., § 196.199(2)(a), .012, Fla. Stat. (2009); Sebring Airport Auth. v. . . . State Fair Auth., 974 So.2d 470 (Fla. 2d DCA 2008) (holding section 196.199 inapplicable because agreement . . .

ARIOLA, LLC, v. JONES,, 71 So. 3d 892 (Fla. Dist. Ct. App. 2011)

. . . standing to raise affirmative defenses concerning the constitutionality of the taxing statutes, sections 196.199 . . . In 1980, section 196.199(2)(b), Florida Statutes, which reads essentially the same today, was enacted . . . Relying upon sections 196.199(8)(a), 197.432(9), and 199.023(l)(d), Florida Statutes (2004), appellants . . . Appellants moved to strike the affirmative defenses challenging the constitutionality of sections 196.199 . . . Section 196.199(2)(b), provides, in pertinent part: (2) Property owned by the following governmental . . .

J. ACCARDO M. v. S. BROWN, C., 63 So. 3d 798 (Fla. Dist. Ct. App. 2011)

. . . In 1980, the Legislature enacted section 196.199(2)(b), Florida Statutes, which provides in part that . . . , 691 (Fla. 1st DCA 1987), rev. denied, 513 So.2d 1060 (Fla.1987), we held that pursuant to section 196.199 . . . that the Navarre Beach leaseholders were not exempt from ad valorem property taxes pursuant to section 196.199 . . . It ruled that the Tax Collector had standing to challenge the constitutionality of section 196.199(2) . . . As such, the exemption found in section 196.199(2)(b) is inapplicable to Appellants. . . .

BOCA AIRPORT, INC. v. FLORIDA DEPARTMENT OF REVENUE,, 56 So. 3d 140 (Fla. Dist. Ct. App. 2011)

. . . Appellants argue they are exempt from intangible personal property tax under sections 196.199(2)(a) and . . . [emphasis added] § 196.199(2)(b), Fla. Stat. (2010). . . . (7), F.S., and s. 196.199(2)(c), F.S. . . . While their leasehold interests are exempt from ad valorem taxation pursuant to sections 196.199(2)(a . . . Section 196.199(7), Florida Statutes, deems property that is originally leased for 100 years or more, . . .

NOURACHI, HW a F. S. v. UNITED STATES M., 632 F. Supp. 2d 1101 (M.D. Fla. 2009)

. . . . § 196.199. . . .

CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, v. ECHEVERRI,, 991 So. 2d 793 (Fla. 2008)

. . . exempt from ad valorem taxation pursuant to section 189.403(1), Florida Statutes (1999), and section 196.199 . . . tennis centers, and playgrounds are exempt from ad valorem taxation pursuant to sections 189.403(1) and 196.199 . . .

TURNER, v. FLORIDA STATE FAIR AUTHORITY,, 974 So. 2d 470 (Fla. Dist. Ct. App. 2008)

. . . Therefore, section 196.199, Florida Statutes (2003 & 2004), is inapplicable, and regardless of whether . . . The property of the authority shall be subject to the provisions of s. 196.199. § 616.260 (emphasis added . . . Relying on section 196.199, the Appraiser asserts that the Agreement is a lease to a nongovernmental . . . However, if the Authority’s lands are immune as it claims, then section 196.199 is arguably inapplicable . . . In addition, the Authority argues that section 196.199 is inapplicable regardless of its status as an . . .

ZINGALE, v. CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, a, 960 So. 2d 20 (Fla. Dist. Ct. App. 2007)

. . . For the purpose of s. 196.199(1), special districts shall be treated as municipalities. . . . Section 196.199(1), Florida Statutes (1999), the statutory exemption for government property, provides . . .

CITY OF GAINESVILLE, v. Ed CRAPO,, 953 So. 2d 557 (Fla. Dist. Ct. App. 2007)

. . . property at issue was exempt pursuant to article VII, section 3(a) Florida Constitution and section 196.199 . . .

P. CASON, v. FLORIDA DEPARTMENT OF MANAGEMENT SERVICES,, 944 So. 2d 306 (Fla. 2006)

. . . Although it speaks in terms of exemption rather than immunity, section 196.199(l)(b) provides that “[ . . . which uses the property exclusively for literary, scientific, religious, or charitable purposes.” § 196.199 . . . Section 196.199(8)(a) prohibits any taxes on a leasehold by a nongovernmental lessee from becoming a . . . Delinquent taxes must either be “enforced and collected in the manner provided in s. 196.199(8)” or, . . .

BROWARD COUNTY, v. ELLER DRIVE LIMITED PARTNERSHIP, a, 939 So. 2d 130 (Fla. Dist. Ct. App. 2006)

. . . See 196.199(2)(b), Fla. Stat. . . .

BURKLOW ASSOCIATES, INC. v. BROWN,, 931 So. 2d 218 (Fla. Dist. Ct. App. 2006)

. . . See §§ 199.023(l)(d) & 196.199(2)(b), Fla. Stat. . . . . § 196.199(2)(b), Fla. Stat.; see also Parker v. Hertz Corp., 544 So.2d 249 (Fla. 2d DCA 1989). . . .

FLORIDA DEPARTMENT OF REVENUE, v. CITY OF GAINESVILLE,, 918 So. 2d 250 (Fla. 2005)

. . . municipally owned property “used for governmental, municipal or public purposes” contained in section 196.199 . . . which a certificate is required under chapter 364 does not constitute an exempt use for purposes of s. 196.199 . . . Section 196.199(l)(c), Florida Statutes (2004), which has remained unchanged since 1995, provides: All . . . cities' interest in nuclear power plant was tax exempt under article VII, section 3(a) and section 196.199 . . .

STATE DEPARTMENT OF MANAGEMENT SERVICES, v. P. CASON, COLUMBIA COUNTY, W. a k a W. a k a O., 909 So. 2d 378 (Fla. Dist. Ct. App. 2005)

. . . .” § 196.199(l)(b), Fla. Stat. (2000). . . .

Y. T. WARD, H. K. Jr. v. S. BROWN, G., 919 So. 2d 462 (Fla. Dist. Ct. App. 2005)

. . . contend that their leasehold interests are exempt from ad valorem property taxes pursuant to section 196.199 . . . We are not persuaded by appellants’ argument that section 196.199(7) (stating inter alia that property . . . owner for property tax purposes; “we do not perceive the sweep of the word ‘owned’ appearing in section 196.199 . . . (2)(b) to be measurable exclusively by section 196.199(7)”; “[tjhere is nothing within section 196.199 . . . because it had a 30-year lease from the City of Hialeah, which is less than 100 years under section 196.199 . . . .” § 196.199(2)(b), Fla. Stat. (2004). We rejected exactly the same “novel proposition” in Bell v. . . . (6), and is now codified as section 196.199(7)), the lessees’ interests had not been taxed. . . . See also § 196.199(7), Fla. Stat. (2004). . . . Ch. 80-368, § 2, at 1500, Laws of Fla., now codified as section 196.199(2)(b), Florida Statutes (2004 . . . This was apparently taxed by the state as intangible personal property pursuant to Section 196.199(2) . . .

H. W. SUBER, v. E. PULTZ,, 889 So. 2d 947 (Fla. Dist. Ct. App. 2004)

. . . owned by the county and claimed that the property was not subject to ad valorem taxation under section 196.199 . . .

WARD, v. BROWN,, 894 So. 2d 811 (Fla. 2004)

. . . interests in property that they alleged was not subject to ad valorem taxation pursuant to section 196.199 . . . In this regard, section 196.199 provides: (2) Property owned by the following governmental units but . . . exclusively for literary, scientific, religious, or charitable purposes shall be exempt from taxation. § 196.199 . . .

DEPARTMENT OF REVENUE, v. CITY OF GAINESVILLE,, 859 So. 2d 595 (Fla. Dist. Ct. App. 2003)

. . . .” § 196.199(2)(a), Fla. Stat. (1971). . . . The exemptions contemplated under Sections 196.012(5) and 196.199(2)(a), Florida Statutes, relate to . . . which a certificate is required under chapter 364 does not constitute an exempt use for purposes of s. 196.199 . . .

ISLAMORADA, VILLAGE OF ISLANDS, v. HIGGS,, 882 So. 2d 1009 (Fla. Dist. Ct. App. 2003)

. . . Moreover, Section 196.199(1)(c), Florida Statutes (2002), provides that the property of the municipalities . . .

R. NIKOLITS, v. RUNWAY HANGAR CONDOMINIUM ASSOCIATION, INC. a, 847 So. 2d 1054 (Fla. Dist. Ct. App. 2003)

. . . condominium association alleged that the forty-one hangars were exempt from real property taxes under section 196.199 . . . taxes on property it owns in certain instances, for instance, where the lease is for 100 years, section 196.199 . . .

WARD, E. Jr. v. S. BROWN, G., 892 So. 2d 1059 (Fla. Dist. Ct. App. 2003)

. . . tax assessment on the basis that the property was exempt governmental property pursuant to section 196.199 . . .

IPC SPORTS, INC. v. STATE DEPARTMENT OF REVENUE,, 829 So. 2d 330 (Fla. Dist. Ct. App. 2002)

. . . for any of the specific exemptions, as detailed in Sections 212.031(l)(a)l-ll and 212.08, or Section 196.199 . . .

MARKHAM, v. BROWARD COUNTY, a, 825 So. 2d 472 (Fla. Dist. Ct. App. 2002)

. . . used for governmental purposes would be exempt from taxation because of exemptions provided in section 196.199 . . .

TURNER, v. CONCORDE PROPERTIES, a, 823 So. 2d 165 (Fla. Dist. Ct. App. 2002)

. . . business entity, is entitled to a “public purpose” exemption from ad valorem taxes pursuant to section 196.199 . . .

SUN N LAKE OF SEBRING IMPROVEMENT DISTRICT, a v. C. McINTYRE, L., 800 So. 2d 715 (Fla. Dist. Ct. App. 2001)

. . . Section 196.199(l)(c) could thus be facially interpreted to provide special districts an exemption from . . . Tucker, 613 So.2d 448 (Fla.1993) (refusing to interpret section 196.199(4) as granting an exemption not . . . The reference to “political subdivisions” in section 196.199(l)(c) must therefore refer only to those . . . Thus, section 196.199(l)(c) does not itself provide the District with tax exempt status. . . . Pursuant to sections 189.403(1) and 196.199(1), the District is to be treated as a municipality, and . . .

SERVICE METRO CORPORATION, v. BELL,, 786 So. 2d 1216 (Fla. Dist. Ct. App. 2001)

. . . Service Metro Corporation seeks an exemption from ad valorem property tax assessments pursuant to section 196.199 . . .

SEBRING AIRPORT AUTHORITY v. C. McINTYRE, J. T. Of v. C. J. T., 783 So. 2d 238 (Fla. 2001)

. . . public purpose, and it was therefore entitled to an exemption from ad valorem taxation under section 196.199 . . . profit is a governmental-proprietary function; therefore, a tax exemption is not allowed under section 196.199 . . . The exemptions contemplated under Sections 196.012(5) and 196.199(2)(a), Florida Statutes, relate to . . . These statutory provisions are still included in sections 196.199 and 196.012(6), Florida Statutes (1997 . . . The court found that the "exemptions contemplated under s. 196.012(5) and s. 196.199(2)(a), Florida Statutes . . .

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

. . . (Emphasis added) Section 196.199(l)(c) entitled "Government property exemption” provides: All property . . .

O. WILLIAMS, J. R. v. ESCAMBIA COUNTY, a, 725 So. 2d 392 (Fla. Dist. Ct. App. 1998)

. . . Constitution, and Section 10, Article I of the United States Constitution, or Chapter 199 and Section 196.199 . . .

THE SEBRING AIRPORT AUTHORITY v. C. McINTYRE, J. T., 718 So. 2d 296 (Fla. Dist. Ct. App. 1998)

. . . The raceway applied for an ad valorem tax exemption under section 196.199, Florida Statutes. . . . The exemptions contemplated under Sections 196.012(5) and 196.199(2)(a), Florida Statutes, relate to . . . exempt privately held leaseholds of governmental property from taxation “only when the lessee,” Section 196.199 . . .

PAGE, M. L. H. v. CITY OF FERNANDINA BEACH, a, 714 So. 2d 1070 (Fla. Dist. Ct. App. 1998)

. . . lessee changes its use, in which case the lessee shall again submit an application for exemption. § 196.199 . . . the trial court found that the lessees’ use constituted a valid public purpose pursuant to section 196.199 . . . Alternatively, the majority suggests that section 196.199(5), Florida Statutes (1995), the statute which . . . Second, the application of section 196.199(5) should not be circumvented when there is a valid public . . . Section 196.199(5) was properly applied and the exemption of the marina property should be affirmed. . . . .” § 196.199(l)(c), Fla. Stat. (1995). . . . With regard to City property leased to nongovernmental lessees, section 196.199(2)(a), Florida Statutes . . . for the exemption set out in article VII, section 3, of the Florida Constitution of 19.68 and section 196.199 . . . longer open: The Marina is unique to this consolidated action in that, pursuant to Florida Statute § 196.199 . . . Stat. § 196.199(5).... , We reject this reading of the statute. . . .

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

. . . Court of Appeal affirmed the summary judgment based upon its interpretation of sections 196.192 and 196.199 . . . shall not apply in determining the exemption for property owned by governmental units pursuant to s. 196.199 . . . . 196.199 Government property exemption.— (1) Property owned and used by the following governmental units . . . the Authority's ancillary argument that the project is expressly exempt from taxation under section 196.199 . . .

SCHULTZ, v. CRYSTAL RIVER THREE PARTICIPANTS,, 686 So. 2d 1391 (Fla. Dist. Ct. App. 1997)

. . . of exemption, the cities rely on Article VII, section 3(a) of the Florida Constitution and section 196.199 . . . religious or charitable purposes may be exempted by general law from taxation, (emphasis added) Section 196.199 . . .

CANAVERAL PORT AUTHORITY, v. DEPARTMENT OF REVENUE,, 690 So. 2d 1226 (Fla. 1996)

. . . CPA) filed suit challenging Brevard County’s authority to assess ad valorem taxes pursuant to section 196.199 . . . In view of the express language used in sections 196.001, 196.199(2), and 196.199(4), particularly the . . . Together, sections 196.001, 196.199(2), and 196.199(4) require ad valorem taxation of fee interests in . . . We therefore construe section 315.11 in conjunction with sections 196.001, 196.199(2), and 196.199(4) . . . If the property is being used for some purpose other than that provided for in section 196.199(2) and . . .

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

. . . lower court erred in declining to find that the property LCEFA leases is exempt, pursuant to section 196.199 . . . a governmental, public purpose, it was exempt from ad valorem property taxation pursuant to section 196.199 . . . Nor do we agree, as was implied in First Union, that the provisions of sections 196.192 and 196.199 may . . . In fact, section 196.199(7) enumerates only two exceptions to the definition of the term “owned” for . . . Section 196.199(l)(c) provides: (1) Property owned and used by the following governmental units shall . . .

STATE DEPARTMENT OF REVENUE, v. PORT OF PALM BEACH DISTRICT,, 650 So. 2d 700 (Fla. Dist. Ct. App. 1995)

. . . See § 196.199, Fla.Stat. (1991); Ch. 315, Fla.Stat. (1991). . . .

FLORIDA DEPARTMENT OF REVENUE, v. CANAVERAL PORT AUTHORITY,, 642 So. 2d 1097 (Fla. Dist. Ct. App. 1994)

. . . The assessments were made under the authority of section 196.199(4), Florida Statutes (1991): Property . . . Given its conclusion that SMAA was a political subdivision of the state, the court found section 196.199 . . . Appellants contend that section 196.199(4) makes the CPA’s leased real property taxable to the extent . . . CPA contends that, despite the provisions of section 196.199(4), it is nonetheless exempt from taxation . . . Since section 196.199 does not reference "political subdivision,” it appears that the legislature may . . .

SEBRING AIRPORT AUTHORITY, v. C. McINTYRE,, 642 So. 2d 1072 (Fla. 1994)

. . . The exemption relied upon by petitioners is found in section 196.199(2)(a), Florida Statutes (1991), . . . finding in Volusia was premised on Williams, which limits the exemptions in sections 196.012(6) and 196.199 . . . profit is a governmental-proprietary function; therefore, a tax exemption is not allowed under section 196.199 . . .

UNITED STATES v. C. HYNES, J. Ex, 20 F.3d 1437 (7th Cir. 1994)

. . . . § 196.199(l)(a); Haw. Const, art. XVI, § 9 and Haw.Rev.Stat. § 246-36(1); Idaho Const, art. . . . Stat.Ann. § 196.199(l)(a). . . .

J. W. MIKOS, v. CITY OF SARASOTA, a, 636 So. 2d 83 (Fla. Dist. Ct. App. 1994)

. . . The city, on the other hand, contends that under section 196.199(2) and section 196-012(6), Florida Statutes . . . municipalities but leased to nongovernmental lessees is only exempt from taxation under certain conditions. § 196.199 . . . also exempt if it is used exclusively for literary, scientific, religious, or charitable purposes. § 196.199 . . . if Graham serves or performs a governmental, municipal, or public purpose or function under section 196.199 . . .

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

. . . As explained above, they were decided pursuant to section 196.192(1) and not section 196.199(l)(b), which . . . Section 196.199 provides: (1) Property owned and used by the following governmental units shall be exempt . . . Although not directly applicable to the facts in this ease, cases decided pursuant to section 196.199 . . . a private entity and used for a public purpose, they were exempt from taxation pursuant to section 196.199 . . . And it has no leasehold interest subject to tax pursuant to section 196.199(2). . . .

SEBRING AIRPORT AUTHORITY v. C. McINTYRE, J. T., 623 So. 2d 541 (Fla. Dist. Ct. App. 1993)

. . . Appellants, relying on section 196.199, Florida Statutes (1989), had requested and been denied a public . . . The pertinent parts of section 196.199 provide as follows: (2) Property owned by the following governmental . . . exempt privately held leaseholds of governmental property from taxation “only when the lessee,” Section 196.199 . . . exemption at issue here in the following words: The exemptions contemplated under Sections 196.012(5) and 196.199 . . .

In R. McATEE,, 154 B.R. 346 (Bankr. N.D. Fla. 1993)

. . . . § 196.199(7) (West 1971) (as amended 1976). . . . In 1980, Section 196.199(7) was amended to provide that leases for terms of 100 years or more, exclusive . . .

NORTHCUTT, v. ORLANDO UTILITIES COMMISSION,, 614 So. 2d 612 (Fla. Dist. Ct. App. 1993)

. . . claim of exemption, OUC relied upon Article VII, section 3 of the Florida Constitution and section 196.199 . . . Section 196.199(l)(c) of the Florida Statutes specifically provides that “[a]ll property of ... municipalities . . . Section 196.199(l)(c) provides: 196.199 Government property exemption.— (1) Property owned and used by . . .

CITY OF SARASOTA JACK GRAHAM, INC. a v. W. MIKOS,, 613 So. 2d 566 (Fla. Dist. Ct. App. 1993)

. . . of this assessment, contending that the buildings and docks were exempt from taxation under section 196.199 . . .

CAPITAL CITY COUNTRY CLUB, INC. v. TUCKER,, 613 So. 2d 448 (Fla. 1993)

. . . The club contends that the property is exempt from an additional real estate tax by section 196.199(4 . . . However, we found it unnecessary to reach the question of the constitutionality of section 196.199(3) . . . At the time Section 196.199(3) was enacted, the Legislature no longer possessed the constitutional power . . . Moreover, we do not read into the language of Section 196.199(3) a legislative attempt to exceed this . . . However, we do not believe it is necessary to hold any portion of section 196.199 unconstitutional. . . .

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

. . . See § 196.199, Fla.Stat. (1989). And see Page v. . . .

PAGE, D. v. FERNANDINA HARBOR JOINT VENTURE, By FERNANDINA MARINA INVESTORS, LTD. a a By a, 608 So. 2d 520 (Fla. Dist. Ct. App. 1992)

. . . Improvements and that it is entitled to the exemption from ad valorem taxation set forth in Section 196.199 . . . Section 196.199(2)(a) provides that property owned by a municipality but leased to a non-governmental . . . Specifically, Section 196.199(2)(a) provides: (a) Leasehold interests in property of ... municipalities . . . Page’s legal interpretation of Section 196.199(2)(a) turns on the fact that the marina is now operated . . . 1989 are hereby declared void as to plaintiff and the City since the exemption provided in Section 196.199 . . .

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)

. . . shall not apply in determining the exemption for property owned by governmental units pursuant to s. 196.199 . . .

SMITH, v. AMERICAN AIRLINES, INC., 606 So. 2d 618 (Fla. 1992)

. . . . § 196.199(2)(b), Fla.Stat. (1991). . . .

SARASOTA- MANATEE AIRPORT AUTHORITY, a v. W. MIKOS,, 605 So. 2d 132 (Fla. Dist. Ct. App. 1992)

. . . political subdivision within the meaning of government property tax exemptions granted under section 196.199 . . . Walden, 210 So.2d 193 (Fla.1968), and section 196.199(4), Florida Statutes, but find these authorities . . . interests, which are separate and distinct from the SMAA’s fee interest, in accordance with section 196.199 . . .

CAPITAL CITY COUNTRY CLUB, INC. a v. TUCKER,, 580 So. 2d 789 (Fla. Dist. Ct. App. 1991)

. . . See Section 196.199(2), Florida Statutes; Schultz v. TM Florida-Ohio Realty Ltd. . . .

MARATHON AIR SERVICES, INC. v. A. HIGGS,, 575 So. 2d 1340 (Fla. Dist. Ct. App. 1991)

. . . performs a governmental function and that it enjoys exemption from ad valorem taxation pursuant to section 196.199 . . . Section 196.199(2)(a) grants an exemption of “[ljeasehold interests in property '... of the state or . . . building is not part of the leased property, it is not exempt from ad valorem taxation under section 196.199 . . . court made an alternative ruling that the exemption was also barred by the final sentence of section 196.199 . . .

B. PARKER, R. Jr. v. HERTZ CORPORATION,, 544 So. 2d 249 (Fla. Dist. Ct. App. 1989)

. . . the lease agreement entitled Hertz only to the beneficial use of the fixed improvements, and section 196.199 . . . Section 196.199(7) plays no part in determining Hertz’s status as the owner of the improvements. . . . .-199(2)(b) to be measurable exclusively by section 196.199(7). . . . Section 196.199(7) is a legislative declaration, the purpose and effect of which are confined to its . . . a question of ownership under section 196.199(2)(b). . . .

CITY OF ORLANDO, v. S. HAUSMAN,, 534 So. 2d 1183 (Fla. Dist. Ct. App. 1988)

. . . Section 196.199, Florida Statutes (1985) provides in part as follows: Exemptions for property owned by . . . The city, however, argues that section 196.199(2)(b) applies here: Exemptions for property owned by governmental . . . Since the leasehold interests were not included, section 196.199(2)(b) simply has no application here . . .

BELL, III, a R. J. v. R. D. BRYAN, a k a D. B. O. a k a W. O., 505 So. 2d 690 (Fla. Dist. Ct. App. 1987)

. . . However, within Chapter 196, entitled “Exemptions,” appears Section 196.199(2)(b), Florida Statutes ( . . .

HIALEAH, INC. a v. DADE COUNTY, a B. L., 490 So. 2d 998 (Fla. Dist. Ct. App. 1986)

. . . Stat. (1983); § 196.199(2)(b), Fla.Stat. (1983). . . . See § 196.199(2)(b), Fla.Stat. (1983). . . . considered government owned unless a taxpayer holds the attributes of ownership specified in section 196.199 . . . The exceptions set forth in section 196.199(7) do not guide this court’s determination as to whether . . . (7) shall not be included herein. . 196.199 Exemptions for property owned by governmental units.— *** . . .

AURORA GROUP, LTD. v. DEPARTMENT OF REVENUE,, 487 So. 2d 1132 (Fla. Dist. Ct. App. 1986)

. . . See §§ 196.199(2)(b) and 199.023(l)(d), Fla.Stat. (1985). . . .

R. JONES, Jr. v. LIFE CARE OF BAPTIST HOSPITAL, INC. d b a, 476 So. 2d 726 (Fla. Dist. Ct. App. 1985)

. . . . §§ 154.233 and 196.199, Fla.Stat. (1981). . . .

F. REDFORD, Jr. G. B. B. v. DEPARTMENT OF REVENUE,, 478 So. 2d 808 (Fla. 1985)

. . . constitute a governmental, municipal, or public purpose function as defined in sections 196.012(5) and 196.199 . . .

MILLER, v. HIGGS,, 468 So. 2d 371 (Fla. Dist. Ct. App. 1985)

. . . .-199(2)(b), 196.199(7) and 199.023(l)(f), Florida Statutes, to provide that leasehold interests in government-owned . . . verbatim as section 196.25, Florida Statutes (1969), and was the predecessor to sections 196.-001(2) and 196.199 . . .

HIALEAH, INC. v. DADE COUNTY,, 11 Fla. Supp. 2d 134 (Fla. Cir. Ct. 1985)

. . . contends that the property should have been taxed as intangible personal property pursuant to sections 196.199 . . . Sections 159.31, 159.50 and 196.199(7), Florida Statutes (1983). . . .

Dr. GLATSTEIN, v. CITY OF MIAMI, a a, 399 So. 2d 1005 (Fla. Dist. Ct. App. 1981)

. . . which prohibits the pledging of credit for private purposes, of the Florida Constitution, and Section 196.199 . . .

A. MALLARD, v. TELE- TRIP COMPANY, a, 398 So. 2d 969 (Fla. Dist. Ct. App. 1981)

. . . 196.001(2), Florida Statutes, mandating the taxation of leasehold interests in real property, and Section 196.199 . . . Court noted that the only exemption to Section 196.001(2), Florida Statutes, is specified in Section 196.199 . . .

R. R. WALDEN, v. HILLSBOROUGH COUNTY AVIATION AUTHORITY, 375 So. 2d 283 (Fla. 1979)

. . . Hillsborough County, Florida, and that by reason thereof, and by virtue of the provisions of Section 196.199 . . . The only exemption granted is that allowed by section 196.199(2), which states: (2) Property owned by . . . The “governmental, municipal, or public purpose,” necessary to qualify for the exemption in section 196.199 . . . We rejected this argument and .held that the exemptions contemplated by sections 196.012(5) and 196.199 . . . exempt privately held leaseholds of governmental property from taxation “only when the lessee,” Section 196.199 . . .

CITY OF SARASOTA, a v. W. MIKOS,, 374 So. 2d 458 (Fla. 1979)

. . . This section was repealed in 1971, and 'its replacement, section 196.199(1)(c), Florida Statutes (1977 . . .

DAYTONA BEACH RACING AND RECREATIONAL FACILITIES DISTRICT, v. VOLUSIA COUNTY,, 372 So. 2d 419 (Fla. 1979)

. . . On appeal to the district court, the issues were whether exemption should be allowed under section 196.199 . . .

FIRST NATIONAL BANK OF BIRMINGHAM, a v. DEPARTMENT OF REVENUE, 364 So. 2d 38 (Fla. Dist. Ct. App. 1978)

. . . The statutes were the predecessors to Sections 196.001(2) and 196.199, Florida Statutes (1971). . . . 71-133, § 15, Laws of Florida, but certain of its provisions were replaced in Sections 196.001 and 196.199 . . .

ST. JOHN S ASSOCIATES, a v. A. MALLARD,, 366 So. 2d 34 (Fla. Dist. Ct. App. 1978)

. . . John’s relies upon is stated in Section 196.199(2)(a) as follows: (2) Property owned by the following . . . The exemptions contemplated under Sections 196.012(5) and 196.199(2)(a), Florida Statutes, relate to . . .

DAYTONA BEACH RACING AND RECREATIONAL FACILITIES DISTRICT v. VOLUSIA COUNTY, 355 So. 2d 175 (Fla. Dist. Ct. App. 1978)

. . . Appellants urge (1) that an exemption exists under Section 196.199(2)(a), Florida Statutes (1975), because . . .

LYKES BROTHERS, INC. v. CITY OF PLANT CITY, 354 So. 2d 878 (Fla. 1978)

. . . The disputed portion of Section 196.199, entitled “Exemptions for property owned by governmental units . . . Governmental property exemptions appear in Section 196.199. . . . Section 196.199(3) necessarily applies to private lease agreements such as Lykes’. . . . Moreover, we do not read into the language of Section 196.199(3) a legislative attempt to exceed this . . . In the course of analysis the circuit court declared invalid § 196.199(3), Fla.Stat. (1973), insofar . . .

STATE DEPARTMENT OF REVENUE, v. E. J. GIBBS, Jr., 342 So. 2d 562 (Fla. Dist. Ct. App. 1977)

. . . The issue in the trial court and on this appeal is the interpretation of § 196.199(6) and (7)(a) and . . . There the court said: “Our attention has not heretofore focused upon Subsection (6) of Section 196.199 . . . Since Subsection i(2)(a) of Section 196.199, Florida Statutes, effectively removes from the exemption . . . The 99-year leases are leaseholds described in the section referred to in § 196.199. . . . Such delinquent taxes shall be enforced and collected in the manner provided in s. 196.199(7).” . . .

VOLUSIA COUNTY, a v. DAYTONA BEACH RACING AND RECREATIONAL FACILITIES DISTRICT, a a, 341 So. 2d 498 (Fla. 1976)

. . . exempt privately held leaseholds of governmental property from taxation “ortjy when the lessee,” Section 196.199 . . . exemption at issue here in the following words: The exemptions contemplated under Sections 196.012(5) and 196.199 . . .

WILLIAMS v. R. JONES, DUNES MOTEL, INC. a v. R. JONES, J. LERGENMILLER, Jr. v. R. JONES,, 326 So. 2d 425 (Fla. 1975)

. . . .-199(6) and 196.199 (7), Florida Statutes, by holding that the county appraiser properly assessed certain . . . The circuit judge specifically held that Sections 196.001(2), 196.199(6) and 196.199(7) do not violate . . . The classifications created by Section 196.001(2) and Section 196.199, Florida Statutes, result in the . . . The exemptions contemplated under Sections 196.012(5) and 196.199(2) (a), Florida Statutes, relate to . . . The predecessor to Subsection 196.001(2) and Section 196.199, Florida Statutes, enacted in 1971, was . . .

CITY OF TAMPA, a v. R. R. WALDEN, K. C., 323 So. 2d 58 (Fla. Dist. Ct. App. 1975)

. . . . § 196.199(2)(a), which provides: “(2) Property owned by the following governmental units but used by . . . The appellee argues the lands it seeks to tax are not governmental within the purview of Fla.Stat. §§ 196.199 . . . Stat. § 196.199(2) (a). . . .

MACCABEE INVESTMENTS, INC. a v. MARKHAM,, 311 So. 2d 718 (Fla. Dist. Ct. App. 1975)

. . . status of property owned by governmental units but utilized by nongovernmental lessees as follows: “196.199 . . . See sec. 196.199(2) (a), F.S. . . . It is to be noted that the last sentence in sec. 196.199(2) (a) which prescribes the criteria for the . . .

HERTZ CORPORATION, a a v. R. R. WALDEN,, 299 So. 2d 121 (Fla. Dist. Ct. App. 1974)

. . . Section 196.199, F.S.A.1973 states in part: “(2) Property owned by the following governmental units but . . . Outside Facility was predominantly public in nature and entitled to exemption from taxation under Section 196.199 . . . insofar as pertinent to this dis- . cussion, read substantially the same as those contained in Section 196.199 . . .

DADE COUNTY, a v. TRANSPORTES AEREOS NACIONALES, S. A. TAN AIRLINES a, 298 So. 2d 570 (Fla. Dist. Ct. App. 1974)

. . . those of plaintiff TAN Airlines were exempt from ad valo-rem taxation under § 196.25(2) (c) [Now § 196.199 . . . See, e. g., §§ 196.196 and 196.197, Fla.Stat. and § 196.199(2)(a), Fla.Stat. . . .

J. Ed STRAUGHN, v. M. CAMP, 293 So. 2d 689 (Fla. 1974)

. . . of Chapter 71-133, Laws of Florida 1971, and provisions of said Chapter brought forward as Sections 196.199 . . . Under Fla.Stat. § 196.199(2) (a) (1971), F.S.A., it is provided in pertinent part: “(a) Leasehold interests . . . The Legislature in enacting what is now Section 196.199 has expressly provided for such leasehold taxation . . . The pertinent provisions of Chapter 71-133 so providing now appear as Sections 196.199(2) (a) and 196.012 . . . Walden (Fla.1968) 210 So.2d 193, to Section 192.62, F.S., F.S.A., a predecessor statute to Sections 196.199 . . .

DADE COUNTY, a v. PAN AMERICAN WORLD AIRWAYS, INC. a, 275 So. 2d 505 (Fla. 1973)

. . . Neither Section 196.25(2) (c), F.S. 1969, nor the successor statutes, Sections 196.012(5) and 196.199 . . . covered in a completely new Chapter 71 — 133, with exemptions being expressly included in present § 196.199 . . .