Treasure Coast Marina, a private marina, sued the city of Fort Pierce, the Fort Pierce Redevelopment Agency and the St. Lucie County Property Appraiser to challenge the granting of tax-exempt status for two municipally owned and operated marinas. The exemption was granted pursuant to a state constitutional provision exempting from taxation property being used for public purposes. The trial court ruled that the tax exemption did not apply but the Fourth District Court of Appeal overturned that decision. The 4th DCA also certified the issue as one of “great public importance” for this Court’s review.
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