The Clay County property appraiser challenged the constitutionality of a state law which requires that special government districts be treated like cities when they seek property tax exemptions. The issue arose when a "community development district" sought exemptions for an 18-hole golf course, swimming pools, a tennis center, playgrounds and parks. The trial court ruled that the properties qualified for tax exemptions and also that the property appraiser lacked legal standing to challenge the law. The First District Court of Appeal affirmed the tax exemptions but also ruled that the property appraiser did have legal standing to challenge the law. The development district asks this Court to overturn the 1st DCA on the issue of the property appraiser's standing to challenge the law. The property appraiser asks the Court to overturn the 1st DCA on the issue of the tax exemptions, arguing that the properties are, in essence, private for-profit operations.