Property
Taxation – Ad Valorem. Question Certified: Whether section 196.199(2)(b), Florida Statutes, is inapplicable to the real property at issue because appellants are the equitable owners of that property? Accardo v. Gregory S. Brown, Property Appraiser for Santa Rosa County, No. SC11-1445 (review granted February 29, 2012). DCA decision 63 So. 3d 798. Status: briefing; Oral Argument to be set by separate order.
Taxation – Ad Valorem: Whether trial court properly determined that leasholders were equitable owners and subject to ad valorem taxes on their leasehold improvements. 108 Ariola, LLC v. Jones, No. SC11-2231 (review granted February 29, 2012). DCA decision 71 So. 3d 892 (Fla. 1st DCA 2011). Status: briefing; no Oral Argument.
Property Taxes – Homestead Exemption for Non-U.S. Citizens: Whether two Honduran citizens who lawfully own and reside in a Miami condo with their three U.S. citizen minor children may claim the ad valorem homestead exemption on their condo because their children are U.S. citizens, reside in the condo and are dependent on their parents. De La Mora v. Andonie, No. SC11-554 (review granted June 30, 2011). DCA decision: 51 So. 3d 517 (Fla. 3d DCA 2010). Status: decision pending; Oral Argument Video.
