Charitible exemption: partial year ownership by charity doesn't exempt property from tax

Dealing with property tax challenges is the kind of thing that land use lawyers sometimes get pulled into on behalf of clients (I know that I did once). Florida's rules on when real and personal property are exempt from ad valorem taxes are a bit vague and there's surprising little caselaw on it. Here's a case which holds that because real property taxes are levied based on the use as of January 1, a property bought by a non-profit, charitable entity after that date (and put to charitable use) is still taxable: Jim Smith v American Lung Ass'n