Bell v. Bryan

SHIVERS, Judge.

Appellant, Matt Langley Bell, III, appeals from the trial court’s final judgment of dismissal granting a motion to dismiss filed by the appellees/taxpayers. Bell raises the following issues in this appeal: (1) whether the trial court erred in concluding that the assessments made against the ap-pellees were against their leasehold interests, which by Florida law are defined as intangibles, and (2) whether the trial court erred in granting appellees’ motion to dismiss in view of Bell’s allegations that the statute of limitations barred such a challenge. We affirm.

We affirm as to…