Legal Opinion
Nikolits v. Verizon Wireless Personal Communications L.P.
District Court of Appeal of Florida
Decided April 15, 2009No. 4D08-1389PublishedCited by 1 opinion
1Opinion of the CourtHazouri, J.
In 2005, the Appellant, Gary R. Nikolits, Palm Beach County’s Property Appraiser, assessed as tangible personal property for purposes of ad valorem taxation computer software, i.e., “Wireless Services Software,” of the Appellee, Verizon Wireless Personal Communications, L.P. Verizon paid the tax under protest. Nikolits appeals the final judgment following a nonju-ry trial wherein the trial court found that the tax levied was improper. We agree with the trial court’s ruling and affirm because: (1) The Wireless Services Software meets the definition of “computer software” provided by section…
2Cases cited4 opinions
- Acoustic Innovations, Inc. v. SchaferDistrict Court of Appeal of Florida · 2008
- Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
- Dallas Central Appraisal District v. Tech Data Corp., Texas Court of Appeals, 5th District (Dallas)1996
- Gilreath v. General Elec. Co.District Court of Appeal of Florida · 2000
3Cited by1 opinion
- Nikolits v. VERIZON WIRELESS PERSONAL COMM.District Court of Appeal of Florida · 2009