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BELL v. BRYAN

No. BR-449.

519 So.2d 1024 (1988)

Matt Langley BELL, III, As Tax Collector of Escambia County, Florida and John R. Jones, As Property Appraiser of Escambia County, Florida, Appellants, v. Don BRYAN, Ruepert D. Bryan, and Nellie B. Bryan, W.O. Wedel, Dorothy H. Thayer and Merrell Fairchild, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied March 4, 1988.

Attorney(s) appearing for the Case

Thomas F. Condon and J.B. Hopkins, Pensacola, and Larry E. Levy, of MacFarlane, Ferguson, Allison & Kelly, Tallahassee, for appellants.

M.J. Menge, of Shell, Fleming, Davis & Menge, Pensacola, for appellees.

SHIVERS, Judge.

Appellant, Matt Langley Bell, III, appeals from the trial court's final judgment of dismissal granting a motion to dismiss filed by the appellees/taxpayers. Bell raises the following issues in this appeal: (1) whether the trial court erred in concluding that the assessments made against the appellees were against their leasehold interests, which by Florida law are defined as intangibles, and (2) whether the trial court erred in granting appellees'...

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