District Court of Appeal of Florida

A judgment finding that real property on which a correctional facility was located was immune from ad valorem property taxes for certain years is affirmed where the circuit court properly found that the Correctional Privatization Commission, a lessee under a lease-purchase agreement (LPA), was the property's equitable owner.

Appellate Information

• Decided 03/27/2006
• Published 03/27/2006

Judges

• ERVIN, J.

Court

• District Court of Appeal of Florida

Counsel

• For Appellees:
  
• Larry E. Levy and Loren E. Levy of The Levy Law Firm, Tallahassee, for Appellant/Cross-Appellee, Rick Barnett., Douglas L. Smith of Burke, Blue, Hutchinson & Walters, P.A., Panama City, for Appellant/Cross-Appellee, Peggy Brannon., Robert C. Reid and Theresa Proctor of Bryant, Miller & Olive, P.A., Tallahassee, and Michael S. Davis of Bryant, Miller & Olive, P.A., Tampa, for Appellee/Cross-Appellant.