NEPTUNE HOLLYWOOD BEACH CLUB, INC. v. MARKHAM

No. 84-720.

473 So.2d 691 (1985)

NEPTUNE HOLLYWOOD BEACH Club, Inc., a Florida Corporation, Neptune Hollywood Beach Club Condominium, Inc., a Florida Corporation, Hollywood Isle Development, Inc., a Florida Corporation, et al., Appellants, v. William MARKHAM, As the Tax Assessor for Broward County, Florida, Joseph Rosenhagen, As the Tax Collector for Broward County, Florida, and Randy Miller, As Executive Director of Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Fourth District.

Rehearing, Rehearing Denied August 29, 1985.


Attorney(s) appearing for the Case

Alan Eichenbaum of Greenspoon, Marder & Freeman, North Miami, for appellants.

Gaylord A. Wood, Jr., of the Law Offices of Gaylord A. Wood, Jr., Fort Lauderdale, for appellee-Markham.


Rehearing, Rehearing En Banc Denied August 29, 1985.

PER CURIAM.

The trial court dismissed with prejudice plaintiffs' complaint challenging the constitutionality of section 192.037, Florida Statutes (1983), which deals with the assessment of taxes on time-share projects. We reverse.

The plaintiffs, all condominium associations and developers for time-share projects, were assessed for the taxes due from all of the individual time-share units in their...

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