Legal Opinion
1108 Ariola, LLC v. Chris Jones, etc.
Supreme Court of Florida
Decided March 20, 2014No. SC11-2231PublishedCited by 4 opinions
1Opinion of the CourtCanady, J.
In this case, we consider whether the improvements on certain leaseholds in Pensacola Beach on Santa Rosa Island that were created under leases granted by-Escambia County are subject to the intangible personal property tax rather than the ad valorem real property tax.
In 1108 Ariola, LLC v. Jones, 71 So.3d 892, 897-98 (Fla. 1st DCA 2011), the First District Court rejected the claim of the petitioner taxpayers that the improvements were not subject to ad valorem taxation. The First District concluded that the taxpayers are the equitable owners of the improvements and that the improvements are…
2Cases cited6 opinions
- Offutt Housing Co. v. County of SarpySupreme Court of the United States · 1956
- LEON CO. EDUC. AUTH. v. HartsfieldSupreme Court of Florida · 1997
- Gay v. JemisonSupreme Court of Florida · 1951
- Ward v. BrownDistrict Court of Appeal of Florida · 2005
- Leonard J. Accardo v. Gregory S. Brown, etc.Supreme Court of Florida · 2014
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Leonard J. Accardo v. Gregory S. Brown, etc.Supreme Court of Florida · 2014
- Island Resorts Investments, Inc. v. Chris Jones, Property Appraiser etc.District Court of Appeal of Florida · 2016
- Russell v. Southeast Housing, LLCDistrict Court of Appeal of Florida · 2015
- BEACH CLUB TOWERS HOMEOWNERS ASSOCIATION, INC. v. CHRIS JONES, Property Appraiser for Escambia County, Florida JANET HOLLEY, Tax Collector for Escambia County, FloridaDistrict Court of Appeal of Florida · 2017