NIKOLITS v. VERIZON WIRELESS PERSONAL COMM.

No. 4D08-1389.

9 So.3d 690 (2009)

Gary NIKOLITS, as Property Appraiser of Palm Beach County, Florida, Appellant, v. VERIZON WIRELESS PERSONAL COMMUNICATIONS L.P., f/k/a Primeco Personal Communications, L.P., a Delaware limited partnership; John K. Clark, as Tax Collector of Palm Beach County, Florida; and James Zingale, as Executive Director of the Department of Revenue for the State of Florida, Appellees.

District Court of Appeal of Florida, Fourth District.

April 15, 2009.


Attorney(s) appearing for the Case

J. Christopher Woolsey, Gaylord A. Wood, Jr., and B. Jordan Stuart of Wood & Stuart, P.A., Bunnell, and Jay Jacknin and Jeffrey Clyman of Christiansen & Jacknin, West Palm Beach, for appellant.

Elliot H. Scherker and Brigid F. Cech Samole of Greenberg Traurig, P.A., Miami, and Philip R. Sellinger and Douglas R. Weider of Greenberg Traurig, LLP, Florham Park, New Jersey, for appellee Verizon Wireless Personal Communications L.P., f/k/a Primeco Personal Communications, L.P., a Delaware limited partnership.


HAZOURI, J.

In 2005, the Appellant, Gary R. Nikolits, Palm Beach County's Property Appraiser, assessed as tangible personal property for purposes of ad valorem taxation computer software, i.e., "Wireless Services Software," of the Appellee, Verizon Wireless Personal Communications, L.P. Verizon paid the tax under protest. Nikolits appeals the final judgment following a nonjury trial wherein the trial court found that the tax levied was improper. We agree with...

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