MALLARD v. TELE-TRIP CO.

No. VV-252.

398 So.2d 969 (1981)

Robert A. MALLARD, Property Appraiser, Duval County, Florida, Appellant, v. TELE-TRIP COMPANY, a Corporation, Appellee.

District Court of Appeal of Florida, First District.

May 13, 1981.


Attorney(s) appearing for the Case

Dawson A. McQuaig, Grady W. Martin and William Lee Allen, Jacksonville, for appellant.

Robert C. Gobelman and Jack W. Shaw, Jr., of Mathews, Osborne, Ehrlich, McNatt, Gobelman & Cobb, Jacksonville, for appellee.


ERVIN, Judge.

The parties have asked us to determine whether an ad valorem tax on a leasehold interest of governmental property that is measured by income or volume of transactions assessed against an insurer or its agent by a local government is void, because this subject has been preempted by virtue of Section 624.520, Florida Statutes. Because we find that this statute does not preempt this type of tax, the summary judgment granted by the trial court in favor of...

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