The Greater Orlando Aviation Authority, which owns the hotel,will ask the High Court to throw out rulings by two lower courtsthat say the agency must pay up. GOAA argues it doesn't have to paya dime because the eight-year-old, award-winning hotel serves adirect public purpose on airport grounds, like runways and baggagecarousels, making it tax exempt.

But the Orange Circuit Court in Orlando, the 5th District Courtof Appeal in Daytona Beach, FL and Orange County Property TaxAppraiser Richard T. Crotty maintain the aviation agency is runningthe hotel as a private, profit-making business and must pay annualproperty taxes like any other business. Chicago-based Hyatt Hotelsmanages the asset for GOAA and is paid an annual fee.

The Florida Supreme Court's decision will also affect about$500,000 in other back taxes the property appraiser is trying tocollect from 100 airport concessionaires. Like the aviation agency,the concessionaires are balking at paying property taxes becausethey too serve a public purpose with their services, such asnewsstands and T-shirt shops.