Accardo v. Brown

Appellants, those having leasehold interests in various properties located on Navarre Beach in Santa Rosa County, appeal the trial court’s Order Granting Defendants’ Motion for Summary Judgment and Denying Plaintiffs’ Motion for Summary Judgment and Entry of Final Judgment. Appellants challenge the trial court’s conclusion that because they are the equitable owners of the real property and any improvements thereon, they are subject to ad valorem property taxes. They also contend that the trial court erred in concluding that the Santa Rosa County Tax Collector has standing to challenge the…