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STRAUGHN v. AMOCO PRODUCTION COMPANY

No. 73-701.

309 So.2d 39 (1975)

J. Ed STRAUGHN, As Executive Director of the Department of Revenue, State of Florida, Appellant, v. AMOCO PRODUCTION COMPANY, a Corporation, et al., Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied March 26, 1975.

Attorney(s) appearing for the Case

Robert L. Shevin, Atty. Gen., E. Wilson Crump, II, and James D. Whisenand, Asst. Attys. Gen., Tallahassee, for appellant.

Wofford H. Stidham of Holland & Knight, Bartow, for appellee Amoco Production Co.

Peter J. Winders and Ruth B. Himes, of Carlton, Fields, Ward, Emmanuel, Smith & Cutler, Tampa, on behalf of un-named oil companies, amicus curiae.

McNULTY, Chief Judge.

In this declaratory judgment action we are called upon to determine whether a leasehold interest in oil, gas and minerals is subject to ad valorem real property taxation under § 193.481, F.S. 1971. In reliance upon the Miller v. Carr1 cases, the trial court held that such a lease merely granted an incorporeal hereditament, i.e., an inchoate interest in unsevered personalty, was simply a contractual "license to...

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