WARD v. BROWN

No. 1D04-1629.

919 So.2d 462 (2005)

Lewis Y. and Betty T. WARD, Robert H. and Linda K. Coley, Homer Edward Weidlich, Jr., and Matthew and Angela Gardner, Appellants, v. Gregory S. BROWN, Property Appraiser for Santa Rosa County, and Robert G. McClure, Tax Collector for Santa Rosa County, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied August 31, 2005.


Attorney(s) appearing for the Case

Donald H. Partington and William H. Stafford, III of Clark, Partington, Hart, Larry, Bond & Stackhouse, Pensacola; Joseph C. Mellichamp, III of Carlton Fields, P.A., Tallahassee; Benjamin K. Phipps of The Phipps Firm, Tallahassee, for Appellants.

Elliott Messer and Thomas M. Findley of Messer, Caparello & Self, P.A.; Roy V. Andrews of Lindsay, Andrews & Leonard, P.A., Milton, for Appellees.


POLSTON, J.

Appellants challenge the trial court's ruling that they are equitable owners of the property improvements placed on their leaseholds at Navarre Beach in Santa Rosa County. They contend that their leasehold interests are exempt from ad valorem property taxes pursuant to section 196.199, Florida Statutes (2001). Because we agree with the trial court that appellants have sufficient rights and duties regarding the property to make them equitable owners, we...

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