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PBA Tax Appeal – Good News

10/19/2011 7:34 PM | Anonymous

PBA recently notified their members of good news on the tax litigation suit. Become a member so you can get this news as soon as we get it!

On October 14th, the Florida First District Court of Appeal granted the motion for certification in the lawsuit known as 1108 Ariola v. Jones that involves about 2,400 residential parcels on Pensacola Beach.  This improves the possibility that this case concerning the taxation of improvements could be heard by the Supreme Court.

The First District Court of Appeal has certified to the Florida Supreme Court the following question related to the taxation of leasehold improvements on
Pensacola Beach as of matter of great public importance:

Whether the appellant leaseholders are equitable owners of the leasehold improvements on the subject real property when they have neither a perpetual lease of the underlying real property nor an option to purchase such property for nominal value.

The attorney in this case will now petition the Florida Supreme Court for consideration of this case.  The Supreme Court can decline, but this action by the First District Court of Appeal improves the chances.

No other case involving taxation of the improvements on Pensacola Beach or Navarre Beach has made it to the Supreme Court.  None of the other Pensacola Beach cases on improvements could even ask for consideration by the Supreme Court, because the decisions by the lower court were simply affirmed by the appeals court.

Pensacola Beach Advocates will sponsor a forum on taxation on Pensacola Beach in early November. Everyone should be aware that land in addition to improvements will be included in the 2011 tax bills that will be issued around November 1st.

Lila Cox,  Communciations Committee
Pensacola Beach Advocates

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