Church of Scientology of California v. Schultz

Florida District Courts of Appeal
Church of Scientology of California v. Schultz, 371 So. 2d 502 (1979)
1979 Fla. App. LEXIS 14613
Danahy, Hobson, Man

Church of Scientology of California v. Schultz

Opinion of the Court

PER CURIAM.

The Church of Scientology of - California appeals from a final order denying it tax exempt status. Appellant raises several points in its brief; however, only one argument has merit.

*503The trial court, after holding that appellant was not entitled to tax exempt status, assessed interest on the overdue property taxes from March 31, 1976. The court was in error inasmuch as the taxes applied to the year 1976 and did not become overdue until April 1, 1977. Section 197.-056, Florida Statutes (1977). No interest should be charged until April 1, 1977.

In all other respects, the final judgment of the trial court is affirmed.

Affirmed in part, reversed in part.

HOBSON, Acting C. J., and BOARD-MAN and DANAHY, JJ., concur.

Reference

Full Case Name
CHURCH OF SCIENTOLOGY OF CALIFORNIA v. Ronald SCHULTZ, as Pinellas County Property Appraiser, and O. Sanford Jasper, as Pinellas County Tax Collector
Cited By
1 case
Status
Published