FILING OF 2005 COMPLAINT

CONTESTING REAL PROPERTY TAXES

ON PENSACOLA BEACH RESIDENTIAL LEASEHOLDS

 

In December of 2004, the law firm of Shell, Fleming, Davis & Menge filed suit on behalf of a large group of Pensacola Beach residential lessees to contest taxation of their leasehold interests in the fixed improvements erected on their leased property as real property.  This lawsuit (Case Number: 2004-CA-002290) is making its way through the discovery phase of this litigation.  Periodic updates have been posted to the liaison committee’s website www.pbeachtaxsuit.com and several status reports have been mailed to plaintiffs.

 

Each new tax year will require the filing of a separate lawsuit for that year.  When the 2005 tax roll is certified in October, 2005, leaseholders will have 60 days to file suit challenging the 2005 taxes.  Although separate complaints will be filed for each year, our attorneys advise that the cases will likely be consolidated by the trial court into one action to avoid an unnecessary duplication of efforts by the parties.

 

Overview of Process for 2004 Plaintiffs being Named as Parties to 2005 Complaint

 

Plaintiffs in the 2004 lawsuit, whose leasehold interest in a specific parcel(s) named in the complaint has not changed and who are being assessed on the improvements on their leased property, will be named as parties to the 2005 complaint as the leaseholders' name(s) appear on the tax roll.  There is nothing these parties need to do to continue to be represented as plaintiffs in the lawsuit, unless they have failed to provide answers to interrogatories and other documents requested of the in the 2004 lawsuit.  A final notice will be sent by certified mail to those plaintiffs who have not provided the required documents.

 

  • All plaintiffs with specific parcels listed in the 2004 complaint who continued to hold leasehold interests in the same parcels as of January 1, 2005 will be named as plaintiffs in the 2005 lawsuit as long as they are certified on the 2005 tax roll with taxes assessed for improvements on the Pensacola Beach leasehold properties.  Any exceptions to this will be notified via certified mail.
  • Any plaintiff in the 2004 complaint with a $0 valuation assessed on the improvements on the leasehold property for 2005 will not be named in the 2005 complaint.  This does not affect participation in the 2004 lawsuit.
  • Any plaintiff in the 2004 complaint who has assigned their leasehold interest to another party prior to January 1, 2005 will not be listed on the 2005 complaint.  This does not affect standing in the 2004 lawsuit, unless the leaseholder chooses to no longer participate.
  • If a leaseholder was named as a plaintiff in the 2004 lawsuit, but does not desire to be named as a plaintiff in the 2005 lawsuit, that leaseholder must notify Shell, Fleming, Davis & Menge in writing no later than November 18, 2005, of the leaseholder's desire to be omitted from the 2005 lawsuit.  (Attention: Dennis Tackett, Post Office Box 1831, Pensacola, FL 32591-1831)

Requirements for New Plaintiffs in the 2005 Complaint

 

Residential leaseholders who missed the 2004 deadline or who acquired leasehold interests in 2005 will have the opportunity to join the lawsuit after the tax rolls are certified in mid-October.  Newcomers to the 2005 complaint must provide necessary documents and contribute to the cost of the litigation no later than November 18, 2005 in order to be included in this legal action.

 

Residential single family and condominium leaseholders of property on Pensacola Beach, who were not named plaintiffs for a particular parcel in the 2004 lawsuit, can be added to the complaint contesting 2005 real property taxes.  To be a plaintiff, a person, persons or entity must be able to claim possessory interests during 2005 in leasehold property on Pensacola Beach with improvements that are being assessed for real property taxes.  There must be a tax due of greater than $0.

 

The following paperwork is required of new plaintiffs and must be received by November 18, 2005:

  1. Current and Complete Contact Information for Current Leaseholder
  2. Original Lease – This lease is between the Santa Rosa Island Authority and the original leaseholder of the property.  The original lease is not required for condo associations.   A copy is already on file.
  3. Assignment of Lease or Sublease under Which Plaintiff is Claiming a Possessory Interest in the Property.  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.  There is not an assignment of lease if you hold the original lease.
  4. Copy of the 2005 Ad Valorem Tax Bill – According to the Tax Collector’s Office, tax bills will be mailed on November 1st.
  5. Copies of Intangible Personal Property Tax Returns Filed Since 2001 – If such tax returns have been filed with the Florida Department of Revenue.
  6. A $200 Check or Money Order – Made payable to Shell, Fleming, Davis & Menge Trust Account.

 

Item #2 and #3 are available through the Santa Rosa Island Authority (SRIA), if you do not have them on file.  The SRIA has a per page charge for copies of these documents, which is the responsibility of the person requesting the documents.  Lease documents are also available at the Clerk of Court’s web site  www.clerk.co.escambia.fl.us under “Official Records”.  For many older leases, the original lease is not available through the Clerk’s web site.

 

Item #4 (tax bills) will not be mailed until November 1, 2005.  The Property Appraiser certifies the tax roll in mid-October.  Tax bills are sent to the leaseholder in the Property Appraiser's records, which may not be correct or up to date.  This information can be accessed at the Property Appraiser’s web site www.escpa.org/Search   If you do not receive a tax bill by the second week in November, contact the Tax Collector’s Office (850) 438-6500 or visit the web site http://escambiataxcollector.governmaxa.com

 

Make sure you provide complete contact information including phone number, as well as cell phone number and e-mail address if you have them.

 

Payment by check or money order and all the required paperwork must be received from the new plaintiffs no later than November 18, 2005.  Payment and paperwork must be delivered or sent to:

 

                                                Pensacola Beach Visitors Information Center

                                                735 Pensacola Beach Blvd.

                                                Pensacola Beach, FL 32561

                                                Phone: 850-932-1500

 

Any questions should be directed to the members of the liaison committee or sent via e-mail to pbts@att.net

 

Members of the Residential Lessees Liaison Committee

 

John Pinzino 916-7188

Lila Cox 934-6094

Larry Manziek 932-7558

Gary Smith 637-2501

Sandy Johnston 932-1500

 or 1-800-635-4803