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PAGE v. FERNANDINA HARBOR JT. VENTURE EX REL. FERNANDINA MARINA INVESTORS

No. 92-180.

608 So.2d 520 (1992)

James PAGE, in his capacity as Property Appraiser for Nassau County, Florida, and Katie D. Tucker, in her capacity as Executive Director of the Department of Revenue, Appellants, v. FERNANDINA HARBOR JOINT VENTURE, By and Through its joint venturers, FERNANDINA MARINA INVESTORS, LTD., a Florida limited partnership, and Centre Street waterfront Group, Ltd., a Florida limited partnership, By and Through their General Partners, and City of Fernandina Beach, a municipal corporation, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied December 18, 1992.

Attorney(s) appearing for the Case

Granville C. Burgess, Fernandina Beach; Larry E. Levy, Tallahassee, for appellants.

William S. Graessle of Mahoney, Adams & Criser, Jacksonville, for appellees.

KAHN, Judge.

This is an appeal of a final order entered by the circuit court granting appellees' motion for summary judgment and declaring void appellant's ad valorem tax assessment of certain improvements to a leasehold held by appellees pursuant to a lease between Fernandina Harbor Joint Venture and City of Fernandina Beach. Upon consideration, we determine that the final judgment entered by the circuit court squarely...

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