Supreme Court of Florida
Filed: Mar. 20, 2014
Supreme Court of Florida _ No. SC11-2231 _ 1108 ARIOLA, LLC, et al., Petitioners, vs. CHRIS JONES, etc., et al., Respondents. [March 20, 2014] CANADY, J. In this case, we consider whether the improvements on certain leaseholds in Pensacola Beach on Santa Rosa Island that were created under leases granted by Escambia County are subject to the intangible personal property tax rather than the ad valorem real property tax. In 1108 Ariola, LLC v. Jones, 71 So. 3d 892 , 897-98 (Fla. 1st DCA 2011), the ..