Central Baptist Church of Miami, Fla., Inc. v. Dade County

• Decision Date: 27 November 1968
• Docket Number: No. 37384,37384
• Citation: 216 So.2d 4
• Parties: CENTRAL BAPTIST CHURCH OF MIAMI, FLORIDA, INCORPORATED, a non-profit Florida corporation, Appellant, v. DADE COUNTY, Florida, a political subdivision of the State of Florida, Porter W. Homer, as County Manager of Metropolitan Dade County, R. K. Overstreet, as Tax Collector of Metropolitan Dade County, and Fred O. Dickinson, Jr., as Comptroller of the State of Florida, Appellees.
• Court: Florida Supreme Court

Page 4

216 So.2d 4

CENTRAL BAPTIST CHURCH OF MIAMI, FLORIDA, INCORPORATED, a non-profit Florida corporation, Appellant, v. DADE COUNTY, Florida, a political subdivision of the State of Florida, Porter W. Homer, as County Manager of Metropolitan Dade County, R. K. Overstreet, as Tax Collector of Metropolitan Dade County, and Fred O. Dickinson, Jr., as Comptroller of the State of Florida, Appellees.

No. 37384.

Supreme Court of Florida.

Nov. 27, 1968.

Herbert S. Sawyer of Mershon, Sawyer, Johnston, Dunwody & Cole, Miami, for appellant.

Thomas C. Britton, County Atty., and Stuart Simon, Asst. County Atty., for appellees.

ERVIN, Justice.

This appeal was transferred here by the District Court of Appeal, Third District, since it appeared to that court the final decree of the Circuit Court of Dade County, Florida construed. Section 16, Article XVI of the State Constitution, F.S.A. Our inspection of the decree confirms the transfer of the appeal was in order and we accept jurisdiction of it.

Appellant, Central Baptist Church of Miami, Florida, Inc., is a nonprofit Florida corporation which owns virtually an entire city block in downtown Miami on which its church building is located. A large part of the ownership not used for the church building is utilized as a parking area, a small portion being reserved at all times for the parking of the cars of the pastor and other members of the church staff. During weekday business hours the parking area, except for the small portion reserved at all times for the church staff, is rented out and used as a commercial parking lot, the net income from which is devoted in its entirety by the church to its world missions and education program. On Sundays and evenings the parking area serves as a free parking facility for congregants during hours of church services and church related activities.

Percentagewise, 41% Of the church property is occupied by church buildings and 59% Is maintained for parking area.

In respect to the practical problems and necessities involved, the Appellant church corporation made an evidentiary showing that as its congregation grew it was necessary over the past several years for it to acquire with church funds additional lots in the block where its church building is situated for its congregants' car parking. Since the large parking area it acquired is idle of congregant parking during weekday business hours, Appellant deemed it reasonable to share its parking area and accommodate public parking in downtown Miami where traffic is congested and parking space is limited. In this way its parking area serves a dual church and public purpose and Appellant is enabled from the income derived from public parking to augment its funds allocated to world missions and religious education. In this respect the trial judge found and set forth in his decree:

'* * * A large and beautiful Church known as the Central Baptist Church of Miami stands on the property. On the aforesaid city block and adjacent to the Church Building is a substantial parking area * * *. The major portion of the parking area is used on Sundays and in the evenings as a gratuitous parking facility by congregants during the hours that Church services and other Church activities are taking place upon the Church property. In this era of motor travel it is conceded that ample parking facilities are essential to meet the needs of a modern downtown Church, and the Court recognizes that the plaintiff (Appellant) has frequently had to rent many additional nearby parking spaces to accommodate its worshipers. During weekday business hours however the parking area, save for the small portion reserved at all times for Church officials, is used as a commercial parking lot.'

County taxing officials deem the property exempt from ad valorem taxation except for the portion used as a commercial parking lot on weekdays. The entire parking area was first assessed for ad valorem taxes in 1965 and the taxes were paid under protest. In 1966 an assessment was imposed on the parking area of $150,000 and the tax levied on this assessment came to $3,416.25.

Appellant's application for exempt status for its parking lot was denied by the Tax Assessor of Dade County; and the Board of County Commissioners of Dade County, sitting as a Board of Equalization, sustained the Tax Assessor's denial of exempt status.

Appellant initiated proceedings in the Circuit Court to enjoin collection of the assessed taxes. The trial court entered summary judgment in favor of the County as to that portion of the parking area used for commercial parking during weekday business hours.

We reverse the final decree.

F.S. Section 192.06, F.S.A. appears to be applicable to the question presented by the appeal. It reads in part as follows:

'192.06 Property exempt from taxation.--The following property shall be exempt from taxation:

* * *

* * *

'(4) All houses of public worship and lots on which they are situated, and all pews or steps and furniture therein, every parsonage and all burying grounds not owned or held by individuals or corporations for speculative purposes, tombs and right of burial; but any building being a house of worship which shall be rented or hired for any other purpose except for schools or places of worship, shall be taxed the same as any other property.'

This section in granting...