The First District Court of Appeal has affirmed the ruling of the lower court decision that Pensacola Beach leaseholders are equitable owners and are subject to ad valorem property taxes on their improvements. This time the ruling included a 15 page opinion (see link to opinion on July 19^th update). Our attorneys will file motions with the First District Court of Appeal by the August 2^nd deadline. They will ask for a rehearing of the case and also request certification of this case to the Florida Supreme Court because of its public importance. We would like to see the taxation of leasehold improvements addressed at the highest court. We are anticipating a response from the First District Court of Appeal sometime in August. If they do not grant our motion, we still have the right to petition the Supreme Court directly to consider our case.

Following the decision in Ward v. Brown, the Santa Rosa Property Appraiser taxed the land as well as the improvements. This case made its way through the courts. On April 21^st the First District Court of Appeal affirmed that the Navarre Beach leaseholders are the equitable owners of both the real property (land) and improvements. This appellate panel wrote a 9 page opinion (see link on notice of Navarre Beach ruling). They also certified this case to the Florida Supreme Court as we are asking be done in our case. The Navarre Beach opinion ends with “Given the significance of the issues presented herein, we certify to the Florida Supreme Court the following as a question of great public importance:

WHETER SECTION 196.199(2)(b), FLORIDA STATUTES, IS INAPPLICABLE TO THE REAL PROPERTY AT ISSUE BECAUSE APPELLANTS ARE THE EQUITABLE OWNERS OF THAT PROPERTY?

Having the First District Court of Appeal certify a case does not guarantee that the Supreme Court will consider the case. The Supreme Court will be petitioned to hear the Navarre Beach case. We will continue to follow this as taxation of the land on Pensacola Beach will come with our next tax bill in the fall.

Correspondence will be sent to all the plaintiffs in the Pensacola Beach case when we have a final decision. If you need to update your contact information, please send an email to beachtaxes@gmail.com

The big question from those of you who have not paid the taxes is “When will I have to pay?” If we are NOT successful in getting consideration from the Florida Supreme Court, the First DCA opinion could be final in as soon as 30 days, at which time the Tax Collector would send notices that taxes are due. If we ARE successful in getting consideration from the Supreme Court we would anticipate a conclusion by the summer of 2012.