UPDATE: April 21, 2011

Many of us received a DELINQUENT NOTICE from the Tax Collector, Janet Holley, in the mail this week. The Court has issued a stay order preventing Ms. Holley from collecting the ad valorem taxes assessed by the Property Appraiser until the Court has taken final action in this case. But by including a reminder notice in small print on the Delinquent Notice, she can get around the law and incur a lot of expense to annoy and confuse plaintiffs in this litigation.

Oral arguments in our appeal were heard by the First District Court of Appeal in Tallahassee on February 15^th. The Court has yet to issue an opinion.

Plaintiffs in this case are not required to pay the taxes until all Court action is final. A tax certificate cannot be issued. The law does allow for 12 percent simple interest per year to be assessed on back taxes if the court determines the tax to be legal. The interest rate has been included in the amounts shown on the Delinquent Notice.

Anyone who chooses to pay the taxes to avoid further accumulation of interest can do so without jeopardizing their standing in this case. You may want to include a letter with your payment stating that you are part of a lawsuit contesting the taxes, but that you are paying the taxes to avoid paying interest and the harassing notices from the Tax Collector. There is a provision in Florida law for a refund in the event the Court rules in our favor. There is also a clear paper trail of who the plaintiffs have been in each tax year.

The Tax Collector’s office has access to the plaintiff list in the fall of each year. Yet Janet Holley chooses to stay in touch with Pensacola Beach leaseholders involved in litigation. Also in fine print, she invites your questions. Maybe we should all stay in touch with the Tax Collector as well (850) 438-6500 ext. 252.

This is the response our law firm received from Janet Holley’s attorney.

From: Tom Findley [mailto:tfindley@lawfla.com]
Sent: Wednesday, April 20, 2011 1:01 PM
To: Heidi Ristow
Cc: Chrissy Cloud
Subject: Pensacola Beach

Please be advised that there is no collection activity taking place on any tax year that is included in the litigation for these parcels.  The notices say that on their face.  Therefore, no tax certificates will be sold on these parcels, and you can assure your clients that no collection activity will be pursued as long as these matters are in litigation.  Thank you.

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Thomas M. Findley, Esq.
     Messer, Caparello & Self, P.A.