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County Attorney's Report 11. 1.

BCC Regular Meeting

Information

Meeting Date:	01/18/2018
Issue: Pensacola Beach Ad Valorem Taxation Cases
From:	Charles Peppler
Department:	County Attorney's Office
CAO Approval:

RECOMMENDATION:

Recommendation Concerning Pensacola Beach Ad Valorem Taxation Cases.

That the Board accept the following informational report concerning Beach Club Towers Home Owners' Association v. Chris Jones, Property Appraiser and Scott Lunsford, Tax Collector, et al., Case No. 2015 CA 002021 and Portofino Tower Three Homeowners' Association v. Chris Jones, Property Appraiser and Scott Lunsford, Tax Collector, et al., Case No.; 2015 CA 002017.

BACKGROUND:

In early March 2016, Escambia County together with the Santa Rosa Island Authority was served with eight complaints for declaratory relief filed by various homeowners' associations and other property owners on Santa Rosa Island. In essence, the complaints for declaratory relief requests the Circuit Court of Escambia County to determine that lease holders are not responsible to pay ad valorem taxes as determined by the Property Appraiser and billed by the Tax Collector.

In April 2016, the Circuit Court entered orders staying these cases pending the outcome of appeals pending in the First District Court of Appeals. Recently, on December 29, 2017, the Beach Club Towers Homeowners' Association in Case No. 2015 CA 002021 and Portofino Tower Three Homeowners' Associations in Case No. 2015 CA 002017 have filed notices dropping Escambia County and Santa Rosa Island Authority as defendants in these cases. Both of these cases involved leases with a term of 99 years with no automatic renewal provisions.

To date, the remaining complaints for declaratory relief are still pending against Escambia County as captioned above.

BUDGETARY IMPACT:

N/A

LEGAL CONSIDERATIONS/SIGN-OFF:

N/A

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

N/A

IMPLEMENTATION/COORDINATION:

N/A

Attachments
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