Ward v. Brown
District Court of Appeal of Florida
1Opinion of the CourtPolston, J.
Appellants challenge the trial court’s ruling that they are equitable owners of the property improvements placed on their leaseholds at Navarre Beach in Santa Rosa County. They contend that their leasehold interests are exempt from ad valorem property taxes pursuant to section 196.199, Florida Statutes (2001). Because we agree with the trial court that appellants have sufficient rights and duties regarding the property to make them equitable owners, we affirm. See Serv. Metro Corp. v. Bell, 786 So.2d 1216, 1217 (Fla. 1st DCA 2001); Leon County Educ. Facilities Auth. v. Hartsfield, 698 So.2d…
2Cases cited11 opinions
- J. W. Perry Co. v. City of NorfolkSupreme Court of the United States · 1911
- Wells v. SavannahSupreme Court of the United States · 1901
- LEON CO. EDUC. AUTH. v. HartsfieldSupreme Court of Florida · 1997
- Archer v. MarshallSupreme Court of Florida · 1978
- Penick v. AtkinsonSupreme Court of Georgia · 1913
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3Cited by9 opinions
- Leonard J. Accardo v. Gregory S. Brown, etc.Supreme Court of Florida · 2014
- Accardo v. BrownDistrict Court of Appeal of Florida · 2011
- 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
- 1108 ARIOLA, LLC v. JonesDistrict Court of Appeal of Florida · 2011
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