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for charitable, religious, scientific, or literary purposes is not affected so long as the predominant use of <br />such property is for charitable, religious, scientific, or literary purposes. In no event shall an incidental <br />use of property either qualify such property for an exemption or impair the exemption of an otherwise <br />exempt property. <br />Testified in instant matter is that the issue is ownership by an exempt entity with ownership and use by <br />another exempt entity. Testified that the question is what do you do when you have 1 non-profit <br />leasing to another non-profit? Testified that the renting for an economic increase is not charitable. <br />Testified that the Genesis case language says that the owner and user of the parcel must be the same. <br />William Slattery: Testified that the use is not by the owner. Testified that the structure built on the <br />parcel #1 means that the structure would exceed "nominal rent" which is contrary to the statute. <br />Testified that parcel #1 is teased to Harvest House Ministries which runs a thrift store and food bank and <br />was exempt until the Genesis Case. Testified that the rent for the parcel is "significant" and as a result <br />the significant rent extinguishes the exemption. Testified that the structure was built by Harvest House <br />and that via the lease involved that the structure will revert back to the Petitioner once the lease is over <br />and that exceeds what constitutes nominal rent and exceeds renting at a loss. Testified that the <br />Petitioner never had the structure prior to the structure being built and that the structure was <br />specifically built to be leased. Testified that the lease is continued between the parties with written <br />notice between the parties. Testified that the lease itself says that there is $1 rent a year but the lease <br />specifies that the lessee is responsible for the structure on the parcel. Testified that the fact that the <br />structure reverts back to the Petitioner via the lease amounts to what the Property Appraiser's Office <br />considers excessive rent and serves a basis for the instant denial. Testified that statute 196.192 and the <br />Genesis case is also a basis for the denial along with the use of the property not being used by the <br />Petitioner. Testified that the Harvest House is not the owner using the parcel at issue. <br />Testified that Petitions 2 and 3 are similar in that the Petitioner is leasing to Coastline Calvary. Testified <br />that there is a 13,000 sq. ft. structure at issue that was previously exempted and is a structure that the <br />Petitioner already had existing on the land. The other parcel, parcel #3 is land used for parking and that <br />the Petitioner rents the space and that the Petitioner is not the user of these parcels. Testified that the <br />$7,625.00 per month rent is not nominal. <br />The Property Appraisers evidence is relevant, credible and admissible. <br />FOR THE PETITIONER: For the Petitioner George Mead, Esq. testified. Queried Rev. Popham, Rector at <br />St. Albans by the Sea, bestin Florida who testified that he worked with the day-to-day administration of <br />the church and "shepherded the renewal" of the leases at issue and that the properties are held "in <br />trust" of the congregation and that he works with other church fellowships and promotes the <br />ecumenical work with other Christian fellowships. Testified that the dynamics of the entities at issue in <br />the instant matter are "all part of one church, a singular church" and that all "Christian denominations <br />sees Jesus as the leader of the one church." Testified that he reviewed the instant petition. Testified <br />that the Petitioner has a "common purpose" with Coastline and Harvest House. <br />Queried Pastor Jess McCurnin, Senior Pastor at Coastline Calvary Church who testified that the building <br />is being used to "preach the word of God." <br />-31- <br />