Legal Opinion
Leonard J. Accardo v. Gregory S. Brown, etc.
Supreme Court of Florida
Decided March 20, 2014No. SC11-1445PublishedCited by 7 opinions
1Opinion of the CourtCanady, J.
In this case, we consider whether the land and improvements on certain leaseholds in Navarre Beach on Santa Rosa Island that were created under long-term leases granted by Santa Rosa County, are subject to the intangible personal property tax rather than the ad valorem real property tax. 1
In Accardo v. Brown, 63 So.3d 798 (Fla. 1st DCA 2011), the First District Court rejected the claim of the petitioner taxpayers that they were entitled to the benefit of a statutory provision found in section 196.199(2)(b), Florida Statutes (2006), under which certain leasehold or other pos-sessory interests…
2Cases cited15 opinions
- J. W. Perry Co. v. City of NorfolkSupreme Court of the United States · 1911
- Wells v. SavannahSupreme Court of the United States · 1901
- Bancroft Investment Corp. v. City of JacksonvilleSupreme Court of Florida · 1946
- LEON CO. EDUC. AUTH. v. HartsfieldSupreme Court of Florida · 1997
- Penick v. AtkinsonSupreme Court of Georgia · 1913
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3Cited by7 opinions
- Island Resorts Investments, Inc. v. Chris Jones, Property Appraiser etc.District Court of Appeal of Florida · 2016
- 1108 Ariola, LLC v. Chris Jones, etc.Supreme Court of Florida · 2014
- Russell v. Southeast Housing, LLCDistrict Court of Appeal of Florida · 2015
- Garcia v. Dadeland Station Associates, Ltd.District Court of Appeal of Florida · 2017
- BEACH CLUB TOWERS HOMEOWNERS ASSOCIATION, INC. v. CHRIS JONES, Property Appraiser for Escambia County, Florida JANET HOLLEY, Tax Collector for Escambia County, FloridaDistrict Court of Appeal of Florida · 2017
2 more not listed; retrieve them via the Exa API.