Orlando, Florida, July 13, 2023 – The Florida Aviation Business Association (FABA) is pleased to announce that on July 7, 2023 a Florida Appeals Court issued rulings in cases involving whether property owned by airport authorities should receive tax exemptions. In the underlying case, the taxing authority argued that 15 properties owned by the Hillsborough County Aviation authority should not receive tax exemptions. The properties were leased to private businesses for such activities as fixed-base operations, aircraft maintenance and repair and fueling. In the ruling from the 2nd District Court of Appeal, Judge Suzanne Labrit, in a ruling joined by Judges Anthony Black and Andrea Teves Smith, wrote that fixed-base operations “fall squarely within the Legislature’s definition of ‘governmental purpose’ in (a section of state law). And the remaining properties are used for substantially equivalent activities such as fueling, repairing, and maintaining aircraft. Like FBOs (fixed-base operations), these aviation activities on airport property satisfy the plain language of the statutory definition of ‘governmental purpose.’ Therefore, pursuant to (state law), the lessees’ interests in these properties ‘shall be exempt from ad valorem taxation.’”
“This is a victory for FABA members as our members are tenants at Florida airports who would have been adversely affected if not for FABA’s advocacy” stated Brad Nojaim, President of the Florida Aviation Business Association.
“This is what FABA does and we are proud to advocate for FABA members” stated Richard L. Richards, Esq. of Richards Legal Group, General Counsel of the Florida Aviation Business Association, who filed an “Amicus Curiae”/Friend of the Court brief in support of FABA members in the case.
“FABA has been instrumental whether in Tallahassee, in local counties, or in Court to fight for and protect FABA members’ interests” added Eric Prutsman, Esq., FABA’s lobbyist.
The Florida Aviation Business Association (FABA) is dedicated to promoting and advancing the business aviation industry in the State of Florida. FABA’s mission is to build relationships as we educate and advocate for aviation businesses in Florida.