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| What would the tax ramifications for Escambia County be if all leases on the beach were changed, by ordinance of the BCC through the SRIA, to automatically renewing leases? |
........we are discussing this right now in our meeting, the overall beach issue as it pertains to leases, etc. I just threw an idea out; not sure if it would be good or bad, but since we know the taxation of beach properties in Santa Rosa County is lawful (I know the Circuit Court Judge that ruled on the Accardo v Brown case, the one that was upheld at the DCA and the Florida Supreme Court) because all leases on the Santa Rosa County portions of Santa Rosa Island renew automatically which is tantamount to "ownership" --But here is the million dollar question: What would happen if the BCC through the SRIA made an ordinance that all leases in Escambia County at the Beach shall now and forevermore in perpetuity be automatically renewing (like the ones in Santa Rosa County). If Escambia did this, we could tax all leaseholders in Escambia County for improvements and for land-- because we know from Accardo this would be legal to do--because leases that automatically renew are for all intents and purposes equivalent to "ownership" for taxation purposes.
---Not saying such a move would be popular or that it would happen or could happen--but it seems it would put the current strife to an end, legally, once and for all......
