State v. Gibbs

McCORD, Judge.

This is an appeal from a final judgment in favor of appellees (defendants below) entered on appellant’s (plaintiff below) motion for judgment on the pleadings. The complaint sought declaratory judgment and injunctive relief against appellees. The issue in the trial court and on this appeal is the interpretation of § 196.199(6) and (7)(a) and § 197.116(7), Fla.Stat.1975.

At the time the complaint was filed, ap-pellee E. J. Gibbs, Escambia County Tax Collector, was proceeding to effect collection of delinquent taxes on leasehold interests in governmentally owned property on Santa…