District Court of Appeal of Florida

In a suit for declaratory relief challenging the validity of a county property appraiser's ad valorem tax assessments levied against certain wet slips located at a yacht club, a declaration that the assessments were valid is reversed where the wet slips were owned by the state, and the wet slip renters did not have an ownership interest in tangible, real property.

Appellate Information

• Decided 06/14/2006
• Published 06/15/2006

Judges

• HAWKES, J.

Court

• District Court of Appeal of Florida

Counsel

• For Appellant:
  
• Benjamin K. Phipps of the Phipps Firm, Tallahassee, and Jack Locklin, Jr. of Locklin & Jones, P.A., Milton, for Appellants.


• For Appellees:
  
• Roy V. Andrews of Lindsay, Andrews, & Leonard, P.A., Milton, for Appellees.