1108 ARIOLA, LLC v. Jones

Appellants, who possess leasehold interests in various properties located on Pen- sacóla Beach in Escambia County, appeal a final summary judgment in favor of appel-lees, Chris Jones, the property appraiser for Escambia County, and Janet Holley, the tax collector for Escambia County, in which the trial court determined that the appellants are equitable owners of the leasehold improvements on their properties and that, accordingly, such improvements are subject to taxation at the ad valorem rate. Jones and Holley cross-appeal the trial court’s rulings that the tax collector does not have…