... . Section 222.21(2)(a) renders "money or other assets payable to an owner, a participant or
a beneficiary" exempt from garnishment if it is in a fund or account that is 938 maintained as an
IRA pursuant to a plan or governing instrument that is exempt from taxation under certain ...
... Conference, Inc., Mercy Hospital, Inc., Friends of Lubavitch of Florida, Inc., Catholic Charities
of the Archdiocese of Miami, Inc., and Association of Christian Schools International; and Daniel
J. Woodring of Woodring Law Firm, Tallahassee, FL, on behalf of Taxation and Budget ...
... Appellees, the Santa Rosa County Property Appraiser and Tax Collector, asserted as their
first affirmative defense that Appellants were subject to ad valorem taxation because they were
the equitable owners of the underlying land and any improvements. ...
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