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NORIEGA v. SCHNURMACHER HOLDING, INC.

No. 87-2358.

528 So.2d 28 (1988)

William L. NORIEGA, Appellant, v. SCHNURMACHER HOLDING, INC., a Florida Corporation, Appellee.

District Court of Appeal of Florida, Third District.

Rehearing Denied July 26, 1988.

Attorney(s) appearing for the Case

Buchbinder & Elegant, P.A., and Irving B. Levenson, Miami, for appellant.

Dale A. Heckerling, Coral Gables, for appellee.

Before SCHWARTZ, C.J., and NESBITT and JORGENSON, JJ.

JORGENSON, Judge.

William L. Noriega appeals from a final judgment confirming an arbitrator's award which found that Noriega as lessor had the burden of paying sales tax pursuant to a commercial lease with lessee Schnurmacher Holding, Inc. For the reasons which follow, we reverse.

Noriega leased a commercial property to Schnurmacher in 1985. The written lease agreement shifted the burden from Noriega to Schnurmacher for the payment of ad valorem taxes assessed...

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