Leasehold Interest

274 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• Williams v. Jones
  326 So. 2d 425· Fla.· 1975-12-17 ·cited 117×
  The Florida Supreme Court upheld the constitutionality of statutes taxing leasehold interests in public land as real property for ad valorem tax purposes. The court rejected arguments that such classification violated equal protection, the uniformity requirement, or the "just val
• Cap. City Country Club, Inc. v. Tucker
  613 So. 2d 448· Fla.· 1993-02-04 ·cited 73×
  The Florida Supreme Court held that municipally owned property leased to a private party for nongovernmental purposes is subject to real estate taxation, and the value of the leasehold interest should not be deducted from the assessed value. The court rejected arguments that prio
• Porter W. Homer v. Dadeland Shopping Ctr., Inc.
  229 So. 2d 834· Fla.· 1969-12-10 ·cited 67×
  The Florida Supreme Court addressed whether a shopping center's parking area should be included in ad valorem tax assessment valuations. The Court held that parking areas and other vacant land integral to a shopping center's operation constitute property interests that must be va
• Park-N-Shop, Inc. v. Sparkman
  99 So. 2d 571· Fla.· 1957-11-15 ·cited 62×
  The Florida Supreme Court held that county property is constitutionally immune from ad valorem taxation and that a county may lawfully lease its property with a tax exemption clause without violating uniform taxation principles. The Court also ruled that a leasehold interest cann
• Hillsborough Cnty. Aviation Auth. v. Walden
  210 So. 2d 193· Fla.· 1968-04-24 ·cited 57×
  The Florida Supreme Court affirmed an interlocutory decree holding that property owned and controlled by the Hillsborough County Aviation Authority loses its tax exemption when leased to private businesses for profit, and that F.S. Section 192.62(2)(c) is unconstitutional as appl
• Dundee Naval Stores Co. v. McDowell
  65 Fla. 15· Fla.· 1913-01-28 ·cited 54×
  The Florida Supreme Court held that the Dundee Naval Stores Company, as assignee of a turpentine lease executed after mortgages but before foreclosure proceedings, was not bound by the foreclosure decree to which it was not a party, and therefore retained its leasehold rights aga
• United States v. Honolulu Plantation Co.
  182 F.2d 172· 9th Cir.· 1950-04-24 ·cited 49×
  A lessee cannot claim severance damages for condemned land in which they have no legal interest, especially when lease agreements explicitly reserve all condemnation compensation to the lessor.
• The Sebring Airport Auth. v. McINTYRE
  642 So. 2d 1072· Fla.· 1994-08-11 ·cited 42×
  A leasehold interest in government property is not exempt from ad valorem taxation when a for-profit, nongovernmental lessee operates a proprietary function, even if that function serves the public.
• Houston Chronicle Publ'g Co. v. United States
  481 F.2d 1240· 5th Cir.· 1973-07-06 ·cited 42×
  Newspaper subscription lists can be amortized if they have a limited, ascertainable useful life and are distinct from goodwill, even if acquired as part of a larger asset purchase.
• United States v. Tampa BAY Garden Apts., Inc.
  294 F.2d 598· 5th Cir.· 1961-09-01 ·cited 42×
  The court held that the district court properly confirmed the condemnation award, finding that the Commissioners' use of the capitalization of income method, supplemented by the district court's findings, resulted in just compensation, and that the Government could not claim erro
• Page v. City OF Fernandina Beach
  714 So. 2d 1070· Fla. 1st DCA· 1998-06-15 ·cited 36×
  This case addresses the ad valorem tax exemption status of municipally owned property in Fernandina Beach, Florida. The court affirmed exemptions for vacant lots and beach property but reversed exemptions for airport and marina property leased to private profit-making entities, h
• Dade Cnty. v. PAN Am. World Airways, Inc.
  275 So. 2d 505· Fla.· 1973-02-07 ·cited 36×
  Pan American World Airways challenged Dade County's 1970 ad valorem tax assessment on its leasehold interests at Miami International Airport. The Florida Supreme Court affirmed the trial court's judgment that the leasehold interests are exempt from taxation because the airport se
• State of Neb. v. United States
  164 F.2d 866· 8th Cir.· 1947-12-23 ·cited 36×
  The court held that in a federal condemnation of state school lands, just compensation is the fair market value of the fee simple estate, which is then apportioned among the State and the lessees.
• Carter v. State Rd. Dep't
  189 So. 2d 793· Fla.· 1966-06-22 ·cited 34×
  The Florida Supreme Court held that a lessee's interest in condemned property constitutes a compensable proprietary interest, and that Florida Statute § 73.12, which requires a single jury verdict followed by court apportionment among interested parties, does not violate the stat
• Commissioner of Internal Revenue v. Golonsky
  200 F.2d 72· 3d Cir.· 1952-11-28 ·cited 34×
  Payment received by a tenant for surrendering a leasehold interest to the landlord before the lease expires constitutes a 'sale or exchange' for capital gains tax purposes.
• Archer v. Seymour J. Marshall
  355 So. 2d 781· Fla.· 1978-02-16 ·cited 32×
  The Florida Supreme Court held that a special statute providing rent reductions to Santa Rosa Island leaseholders equal to ad valorem taxes paid constituted an unconstitutional indirect tax exemption. The court affirmed the trial court's invalidation of Chapter 76-361, finding th
• United States v. Certain Interests IN Prop. IN Cumberland Cnty.
  296 F.2d 264· 4th Cir.· 1961-11-06 ·cited 32×
  The court held that a District Court may substitute its own findings for those of a commission if the commission's findings are clearly erroneous, especially when based on unsound expert testimony.
• Indus. Aggregate Co. v. United States
  284 F.2d 639· 8th Cir.· 1960-11-29 ·cited 32×
  Expenditures made to settle a lawsuit primarily concerning alleged violations of lease operating covenants, rather than to defend or perfect title to the leasehold, are deductible as ordinary and necessary business expenses.
• United States v. Certain Prop. Located IN the Borough OF Manhattan
  306 F.2d 439· 2d Cir.· 1962-07-05 ·cited 31×
  The court held that federal condemnation proceedings must apply state law to determine what constitutes real property, including fixtures, and that tenants may be entitled to compensation for fixtures they own under state law, subject to lease terms.
• Ruth E. Feemster under will of Robert M. Feemster v. Schurkman
  291 So. 2d 622· Fla. 3d DCA· 1974-03-12 ·cited 30×
  In this mortgage foreclosure appeal, the court determined that a recorded option to mortgage, executed for valuable consideration prior to the foreclosure mortgage, creates a valid encumbrance superior to subsequently recorded mortgages. The court also found the loan to be usurio
• United States v. Certain Prop. Located IN the Borough OF Manhattan
  344 F.2d 142· 2d Cir.· 1965-04-02 ·cited 30×
  The court held that federal condemnation proceedings should apply state property law to determine what constitutes a 'taking,' and that tenants are entitled to compensation for trade fixtures that are part of the real property under state law, even if the government argues for a
• Burkhart v. United States
  210 F.2d 602· 9th Cir.· 1954-02-15 ·cited 30×
  The court held that the judgment was not final and therefore not appealable because the district court failed to make an express determination and direction under Rule 54(b) regarding the adjudication of less than all claims.
• Ward v. Brown
  894 So. 2d 811· Fla.· 2004-10-21 ·cited 29×
  The Florida Supreme Court held that the mandatory 60-day filing period in section 194.171(1) applies broadly to all taxpayer actions challenging property tax assessments, regardless of whether the challenge is framed as contesting an 'assessment' or a 'classification.' The Court
• TOM Joyce Realty Corp. v. Popkin
  111 So. 2d 707· Fla. 3d DCA· 1959-05-05 ·cited 28×
  Tom Joyce Realty Corp. appeals a mechanic's lien foreclosure brought by contractor H. Popkin & Son for improvements made to leased premises. The court reversed the foreclosure, holding that a contractor cannot obtain a lien against a lessor's interest merely by performing work fo
• Collins v. Countrywide Home Loans, Inc.
  680 F. Supp. 2d 1287· M.D. Fla.· 2010-01-05 ·cited 27×
  The court held that the fraud and negligent misrepresentation claims were insufficiently pleaded, the jury trial waiver was enforceable, but the breach of fiduciary duty and negligence claims could proceed.
• Henry M. Butler, Inc. v. Trizec Props., Inc.
  524 So. 2d 710· Fla. 2d DCA· 1988-05-04 ·cited 27×
  The court held that a material issue of fact exists regarding whether the landlords were unjustly enriched by the improvements made by the contractor, precluding summary judgment on that claim.
• United States v. 6.74 Acres OF Land IN Dade Cnty.
  148 F.2d 618· 5th Cir.· 1945-04-11 ·cited 27×
  The United States, through the Secretary of War, can condemn the fee simple title to land it already possesses under a lease, regardless of the lease's existence or the landowner's arguments about necessity or good faith.
• S. Walls, Inc. v. Stilwell Corp. & Andrew O. Stilwell
  810 So. 2d 566· Fla. 5th DCA· 2002-03-08 ·cited 26×
  Southern Walls appeals from a summary judgment holding that Andrew Stilwell's cooperative apartment qualifies for homestead exemption under the Florida Constitution and is therefore exempt from forced sale to satisfy a judgment. The Fifth District affirms, establishing that coope
• Hialeah, Inc. v. Dade Cnty.
  490 So. 2d 998· Fla. 3d DCA· 1986-06-17 ·cited 26×
  Hialeah, Inc. appealed a tax assessment on its leasehold interest in land at Hialeah Park Race Track. The court held that although the City of Hialeah held legal title, the sale-leaseback transaction was in substance a mortgage with Hialeah, Inc. as the equitable owner, making th
• Commissioner of Internal Revenue v. RAY
  210 F.2d 390· 5th Cir.· 1954-02-12 ·cited 26×
  The court held that the payment received by the lessee for releasing a restrictive covenant in the lease was taxable as capital gain, not ordinary income.
• Cent. Hanover Bank & Tr. Co. v. Pan Am. Airways, Inc.
  137 Fla. 808· Fla.· 1939-05-02 ·cited 26×
  Pan American Airways, a New York corporation operating seaplane services, sought to condemn fee simple title to Dinner Key property in Miami under Florida's 1933 eminent domain statute. The Florida Supreme Court upheld Pan American's right to condemn, holding that foreign corpora
• Indian River Mfg. Co. v. Wooten
  55 Fla. 745· Fla.· 1908-01-01 ·cited 26×
  Indian River Manufacturing Company appealed a trial court decree that reformed a lease to add timber-cutting rights and dismissed the manufacturing company's injunction action against Frank Wooten. The Florida Supreme Court reversed, holding that the evidence did not satisfy the
• United States v. Briddle
  443 F.2d 443· 8th Cir.· 1971-06-03 ·cited 24×
  The court held that the circumstantial evidence was sufficient to support the convictions, and that the trial court did not err in its jury instructions, evidentiary rulings, or denial of a continuance.
• E. N. Holt as Tax Collector of Clay Cnty. v. Hillman-Sutherland Co.
  56 Fla. 801· Fla.· 1908-06-01 ·cited 24×
  This case involves an appeal from two interlocutory orders: one granting a temporary injunction and the other overruling a demurrer. The appellate court affirmed both orders, finding the bill of complaint had sufficient equity to withstand the demurrer and that no abuse of discre
• Thalheimer v. Tischler
  55 Fla. 796· Fla.· 1908-01-01 ·cited 23×
  This case addresses whether a lessee's equitable interest in property—consisting of a leasehold combined with an option to purchase and a right to compensation for improvements—can be sold under execution. The Florida Supreme Court held that such mixed legal and equitable interes
• Doke v. Williams
  45 Fla. 248· Fla.· 1903-01-01 ·cited 23×
  This case concerns whether a third party can be compelled to be joined as a defendant in a lawsuit over the objection of the plaintiff. The court held that a plaintiff cannot be forced to sue a party against whom they do not wish to proceed, nor can a third party be made a defend
• United States v. H. R. Morgan, Inc.
  542 F.2d 262· 5th Cir.· 1976-11-12 ·cited 22×
  The court held that the district court had jurisdiction under 28 U.S.C. § 1352, that the payment bond covered equipment rentals and repairs, and that the Miller Act statute of limitations and notice requirements did not apply. However, the award of attorneys' fees was improper.
• Fairfield Gardens, Inc. v. United States
  306 F.2d 167· 9th Cir.· 1962-06-27 ·cited 22×
  The court held that rent controls must be considered in determining the market value of a leasehold interest, and that the exclusion of comparable sales evidence was within the trial court's discretion due to significant dissimilarities.
• United States v. Fullard-Leo
  156 F.2d 756· 9th Cir.· 1946-05-23 ·cited 22×
  The court held that the Hawaiian Land Court's decree quieting title in appellees' predecessor was conclusive against the United States, and that the presumption of a lost grant was warranted by the evidence of long-standing possession.
• In re 48TH St. Steakhouse, Inc. v. Rockefeller Grp., Inc.
  835 F.2d 427· 2d Cir.· 1987-12-15 ·cited 20×
  The court held that a landlord's attempt to terminate a prime lease, which would inevitably result in the termination of a debtor sublessee's interest, violates the automatic stay provision of the Bankruptcy Code and is void.
• Devines v. Maier
  728 F.2d 876· 7th Cir.· 1984-02-17 ·cited 20×
  The court held that the City of Milwaukee's order to temporarily vacate an uninhabitable dwelling does not constitute a taking under the Fifth Amendment, reversing its prior ruling in Devines I.
• Vreeland v. Fed. Power Comm'n
  528 F.2d 1343· 5th Cir.· 1976-03-22 ·cited 20×
  The court held that the gas from Vreeland's wells was not dedicated to Tennessee under the contracts because the wells tapped new reservoirs discovered after the effective date of the relevant contract and were outside the specified depth limitations.
• United States v. 46
  521 F.2d 13· 10th Cir.· 1975-08-06 ·cited 20×
  The court held that the highest and best use of the condemned land cannot be based on a use created solely by the government's project, and 'co-use' leases with the government are inadmissible as comparable sales.
• Wingert v. Prince
  123 So. 2d 277· Fla. 2d DCA· 1960-08-10 ·cited 20×
  The court held that tenants holding over under a lease are presumed to do so under the original lease's terms, including the right to remove improvements, and are entitled to compensation for those improvements in an eminent domain proceeding.
• Emeline Coy v. Downie
  14 Fla. 544· Fla.· 1874-04-01 ·cited 20×
  In this deed covenant dispute, the Florida Supreme Court reversed a Circuit Court decree awarding damages and mortgage enforcement because the lower court failed to properly account for defects in title to portions of the conveyed property, the ineffective guardian's deed for inf
• Page v. Fernandina Harbor Joint Venture
  608 So. 2d 520· Fla. 1st DCA· 1992-11-10 ·cited 19×
  The court affirmed a summary judgment declaring void the property appraiser's ad valorem tax assessments of marina improvements constructed by a private lessee on municipally-owned property. The court held that the improvements were owned by the municipality and were exempt from
• Division of Administration v. Allen
  447 So. 2d 1383· Fla. 5th DCA· 1984-03-08 ·cited 18×
  In this eminent domain appeal, the Florida Department of Transportation challenges a jury verdict awarding $62,750 to Peterson Outdoor Advertising for its leasehold interest in billboards. The court addresses whether separate jury verdicts may be entered for different property in
• Onego Corp. v. United States
  295 F.2d 461· 10th Cir.· 1961-09-27 ·cited 18×
  The court held that the trial court's valuation and division of the condemnation award were supported by substantial evidence and not clearly erroneous.
• Moses Lake Homes, Inc. v. Grant Cnty.
  276 F.2d 836· 9th Cir.· 1960-01-25 ·cited 18×
  The court held that an inchoate tax lien existing before June 15, 1956, which later becomes effective by relation back, is considered an encumbrance prior to that date under Section 511. The court also held that the designation of offsets under Section 511 is valid even if not se
• Lehigh Structural Steel Co. v. Langner
  43 So.2d 335· Fla.· 1949-11-01 ·cited 18×
  This case concerns whether a materialman can claim a lien on real property for specially fabricated steel that was not delivered to the construction site, but stored elsewhere, awaiting shipping instructions from the general contractor. The court held that such a lien could not b