SPANISH RIVER RESORT CORP. v. WALKER

No. 85-1645.

497 So.2d 1299 (1986)

SPANISH RIVER RESORT CORPORATION, a Florida Corporation, Spanish River Management Corporation, a Florida Corporation, and Spanish River Resort and Beach Club Association, Inc., a Florida Corporation Not-for-Profit, Appellants, v. Rebecca WALKER, As Palm Beach County Property Appraiser, Allen C. Clark, As Palm Beach County Tax Collector, and Randy Miller, As Executive Director of the Florida Department of Revenue, a State Agency, Appellees.

District Court of Appeal of Florida, Fourth District.

November 19, 1986.


Attorney(s) appearing for the Case

Robert S. Goldman of Messer, Vickers, Caparello, French & Madsen, Tallahassee, for appellants.

Willa A. Fearrington, West Palm Beach, and Gaylord A. Wood, Jr., Fort Lauderdale, for appellee-Walker.

Cone Wagner Nugent Johnson Roth & Romano, P.A., and Larry Klein of Klein & Beranek, P.A., West Palm Beach, for appellee-Allen C. Clark.

Jim Smith, Atty. Gen., and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, for appellee-Miller.

James M. Spoonhour of Lowndes, Drosdick, Doster, Kantor & Reed, Orlando, amici curiae.


LETTS, Judge.

Before us is the question of whether a property appraiser can assess each individual time-share unit for statutory ad valorem taxation purposes or whether that assessment must be limited to the value of the entire unit as if it were still an ordinary condominium apartment not subject to time-sharing. The trial court found that each time-share unit could be separately assessed because each owner enjoyed...

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