Legal Opinion
Noriega v. Schnurmacher Holding, Inc.
District Court of Appeal of Florida
Decided May 31, 1988No. 87-2358PublishedCited by 1 opinion
1Opinion of the Court
JORGENSON, Judge.
William L. Noriega appeals from a final judgment confirming an arbitrator’s award which found that Noriega as lessor had the burden of paying sales tax pursuant to a commercial lease with lessee Schnurmacher Holding, Inc. For the reasons which follow, we reverse.
Noriega leased a commercial property to Schnurmacher in 1985. The written lease agreement shifted the burden from Noriega to Schnurmacher for the payment of ad valorem taxes assessed against the property. There was no provision obligating either party to pay "the sales tax imposed by section 212.031, Florida Statutes…
2Cases cited5 opinions
- Board of Public Instruction v. Town of Bay Harbor I.Supreme Court of Florida · 1955
- SCHOOL BD. OF SEMINOLE v. CornelisonDistrict Court of Appeal of Florida · 1981
- Oven v. DawirsDistrict Court of Appeal of Florida · 1982
- Spacelink of Florida, Inc. v. Golden Lakes Village Ass'n, Inc.District Court of Appeal of Florida · 1987
- SAC Construction Co. v. Milam Dairy AssociatesDistrict Court of Appeal of Florida · 1985
3Cited by1 opinion
- Schnurmacher Holding, Inc. v. NoriegaSupreme Court of Florida · 1989