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ACCARDO v. BROWN

No. 1D10-4072.

63 So.3d 798 (2011)

Leonard J. ACCARDO and Lynn M. Accardo, et al., Appellants, v. Gregory S. BROWN, Property Appraiser for Santa Rosa County, Florida, and Stan C. Nichols, Tax Collector for Santa Rosa County, Florida, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied June 20, 2011.

Attorney(s) appearing for the Case

Danny L. Kepner of Shell, Fleming, Davis & Menge, Pensacola; Talbot D'Alemberte and Patsy Palmer of D'Alemberte & Palmer, PLLC, Tallahassee, for Appellants.

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

DAVIS, J.

Appellants, those having leasehold interests in various properties located on Navarre Beach in Santa Rosa County, appeal the trial court's Order Granting Defendants' Motion for Summary Judgment and Denying Plaintiffs' Motion for Summary Judgment and Entry of Final Judgment. Appellants challenge the trial court's conclusion that because they are the equitable owners of the real property and any improvements thereon...

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