Part of a public library containing court papers related to lawsuits involving Scientology in some way. Collected to help lawyers and critics of Scientology in future lawsuits from or against this cult. Please report back if this has been of help, or send new contributions to the collection. Thanks. Andreas Heldal-Lund (heldal@online.no)

                 CHURCH OF SCIENTOLOGY OF CALIFORNIA, Appellant,
  Ronald SCHULTZ, as Pinellas County Property Appraiser, and O. Sanford Jasper,
                  as Pinellas County Tax Collector, Appellees.
                                  No. 78-1310.
              District Court of Appeal of Florida, Second District.
                                  May 9, 1979.
  Church of Scientology of California appealed from order of Circuit Court,
 Pinellas County, Harry Fogle, J., which denied it tax-exempt status. The
 District Court of Appeal held that: (1) tax-exempt status was properly denied,
 and (2) church's property taxes for year 1976 did not become overdue until
 April 1, 1977.
  Affirmed in part; reversed in part.

 Church of Scientology of California was not entitled to tax-exempt status.

 Property taxes applying to 1976 did not become overdue until April 1, 1977;
 thus, trial court erred in assessing interest on 1976 property taxes from March
 31, 1976.  West's F.S.A. s 197.056.
  *502 Clyde H. Wilson, Jr. and John S. Jaffer, of Wilson, Wilson & Namack,
 Sarasota, for appellant.
  W. Gray Dunlap, County Atty., and Patrick T. Maguire, Asst. County Atty.,
 Clearwater, for appellees.

  [1] The Church of Scientology of California appeals from a final order
 denying it tax exempt status. Appellant raises several points in its brief;
 however, only one argument has merit.
  *503 [2] The trial court, after holding that appellant was not entitled
 to tax exempt status, assessed interest on the overdue property taxes from
 March 31, 1976. The court was in error inasmuch as the taxes applied to the
 year 1976 and did not become overdue until April 1, 1977. Section 197.056,
 Florida Statutes (1977). No interest should be charged until April 1, 1977.
  In all other respects, the final judgment of the trial court is affirmed.
  Affirmed in part, reversed in part.

  HOBSON, Acting C. J., and BOARDMAN and DANAHY, JJ., concur.

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