The Florida Supreme Court has ruled that 2,400 residential properties in our state are subject to taxation. The court also ruled that the county-owned land in which these properties were located also could be taxed.
One property appraiser had been advocating the taxing of improvements on beach leasehold property for some time. He also felt these individuals should be taxed for the land as well. His own opinion was that the leaseholders should be contributing tax dollars to the school and county district. However, plaintiffs in the lawsuit had fought this property "ad valorem" taxation and maintained they should be instead paying intangible personal property taxes.