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The Honorable Gregory S. Brown Santa Rosa County Property Appraiser Post Office Box 606 Milton, Florida 32572

Dear Mr. Brown:

You ask substantially the following question:

If county-owned property is leased to a private individual, are real property improvements on the property titled in the private individual subject to ad valorem taxation?

In sum:

Real property improvements titled in a county are not subject to ad valorem taxes, but such improvements titled in a private individual who has leased land from the county would be subject to ad valorem taxation. A determination of whether a lessee…