DEADLINE:
November 18, 2011
Residential leaseholders who are being taxed on
improvements, land, or both may become parties in the challenge of ad valorem
taxation on Pensacola Beach during a short timeframe before the 2011 law suits
must be filed.
The law firm of Shell, Fleming, Davis
& Menge has been engaged by a large group of residential leaseholders since
2004 to challenge the taxation of leasehold improvements. That case is
in the appeal process and was recently certified by the First District Court of
Appeal as question of great importance.
Our attorneys are in the process of requesting the Florida Supreme Court
to consider whether leaseholders are equitable owners of the leasehold improvements when they have neither a
perpetual lease nor an option to purchase the property. It is also necessary to file suit in the
Circuit Court each year until the matter is finally resolved. The 2011 law suit on improvements is being prepared and new plaintiffs who provide the
necessary documents and payment by the deadline will be included.
In addition, in 2011 the Escambia County Property
Appraiser has assessed taxes on the leasehold land on Pensacola Beach.
Shell, Fleming, Davis & Menge will be filing a separate 2011 law
suit on land on behalf of existing
plaintiffs in the improvements case
who agree to take part in this new, separate litigation. New plaintiffs are welcome to join in this
action by providing necessary documents and contributing to the cost of the
litigation by the deadline. If you are a
new plaintiff being taxed on both land
and improvements, you will be listed as a plaintiff in both cases.
The following paperwork is required of new plaintiffs and
must be received by the law firm by November 18, 2011:
1. Complete Contact Information for Current Leaseholder - Please include phone number
and email address.
2. Assignment of Lease or Sublease - This document shows the transfer of the lease from
the prior leaseholder to the current leaseholder and should be a part of the
closing packet. This document is also
available from the Santa Rosa Island Authority, if you do not have a copy. Newer lease documents are also available at
the Clerk of Court’s web site www.clerk.co.escambia.fl.us
under “Official Records”.
3. Copy of the 2011 Ad Valorem Tax Bill – Tax bills have been mailed. Tax bills can be accessed at the Tax
Collector’s web site http://escambiataxcollector.governmaxa.com
4. A $350 Check or Money Order – Made payable to Shell, Fleming, Davis & Menge
Trust Account.
Payment by check or money order and all the required
paperwork must be postmarked no
later than November 18, 2010.
Payment and paperwork should be mailed to:
Juelee
Riesau, Legal Assistant
Shell,
Fleming, Davis & Menge
226 Palafox
Place, 9th Floor
Pensacola,
Florida 32502