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HEARING TIME: 1:00 pm Cst. 10/21/2021 PETITION #1- PARCEL: 00-2S-22-0310-0008-2350; 300 MOUNTAIN DRIVE DESTIN, FLORIDA PETITION #2- PARCEL: 00-25-22-0310-0006-2380; 300 MOUNTAIN DRIVE DESTIN, FLORIDA PETITION 43- PARCEL: 00-2S-22-0310-000(3-2370; MARLER STREET, DESTIN FLORIDA 32541 FLORIDA STATUTE: 196.192; 196.196; 196.012 CASELAW: Genesis Ministries, Inc. v. Brown 250 So.3d 865 (Fla. App. 1 Dist. 2018); Ocean Highway & Port Authority v. Page, 609 So. 2d 84 - Fla: Dist. Court of Appeals, 1st Dist. 1992 PETITIONER: Protestant Episcopal Church PARCEL ADDRESS: 300 MOUNTAIN DRIVE DESTIN, FLORIDA ATTORNEY SPECIAL MAGISTRATE: Joseph Haynes Davis, Esq. OKALOOSA COUNTY PROPERTY APPRAISER: Loren Levy, Esq.; Mack Busbee; William Slattery; Castille ISSUES BEFORE THE SPECIAL MAGISTRATE: All parties were sworn. For the Petitioner: George Mead, Esq.; Pastor Jess McCurnin Sr. Pastor at Coastline Calvary Chapel; Rev. Jim Popham, Rector at St. Albans by the Sea, Destin Florida. For the Property Appraiser: Loren Levy, Esq.; Mack Busbee; William Slattery. Property Appraiser evidence packet #1, #2, and #3 admitted without objection. Petitioner's evidence packet #1 admitted without objection. All county property values were read into the record by the property appraiser's office. 196.192 Exemptions from ad valorem taxation.—Subject to the provisions of this chapter: (1) All property owned by an exempt entity, including educational institutions, and used exclusively for exempt purposes shall be totally exempt from ad valorem taxation. (2) All property owned by an exempt entity, including educational institutions, and used predominantly for exempt purposes shall be exempted from ad valorem taxation to the extent of the ratio that such predominant use bears to the nonexempt use. (3) All tangible personal property loaned or leased by a natural person, by a trust holding property for a natural person, or by an exempt entity to an exempt entity for public display or exhibition on a recurrent schedule is exempt from ad valorem taxation if the property is loaned or leased for no consideration or for nominal consideration. For purposes of this section, each use to which the property is being put must be considered in granting an exemption from ad valorem taxation, including any economic use in addition to any physical use. For purposes of this section, property owned by a limited liability company, the sole member of which is an exempt entity, shall be treated as if the property were owned directly by the exempt entity. This section -28-