Leasehold Interest

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

• R. R. (Bob) Walden v. Hillsborough Cnty. Aviation Auth.
  375 So. 2d 283· Fla.· 1979-07-18 ·cited 17×
  The Florida Supreme Court held that commercial leaseholders of publicly-owned airport terminal space are subject to ad valorem taxation despite operating a public facility. The Court established that the key test for determining tax exemption is whether property is used for a gov
• Lovett v. The City OF Jacksonville Beach
  187 So. 2d 96· Fla. 1st DCA· 1966-06-02 ·cited 17×
  Property owner W. R. Lovett appealed a condemnation judgment awarding compensation for his reversionary fee interest in property taken by Jacksonville Beach. The court found it lacked jurisdiction to review the March 17, 1965 judgment because the appeal was untimely, and upheld t
• United States v. Certain Interests IN Prop. IN Champaign Cnty.
  271 F.2d 379· 7th Cir.· 1959-10-21 ·cited 17×
  The court held that the federal government can condemn a leasehold interest subject to a mortgage under federal eminent domain law, and that the district court erred in applying state law to the contrary. The court also affirmed the compensation award amount.
• ZOE M. Dudemaine v. Shaw
  153 Fla. 899· Fla.· 1944-01-04 ·cited 17×
  A mortgagee who assigned a mortgage just before filing suit to foreclose appealed the dismissal of her amended complaint, which attempted to void a tax deed issued to the property after lis pendens was recorded. The Florida Supreme Court affirmed the dismissal, holding that the p
• Savage v. Winfield
  152 Fla. 165· Fla.· 1943-01-04 ·cited 17×
• Lykes Bros., Inc. v. City OF Plant City
  354 So. 2d 878· Fla.· 1978-01-19 ·cited 16×
  Lykes Brothers challenged Plant City's imposition of ad valorem taxes on its meat packing plant located on city-owned land, claiming a 1964 lease agreement promised tax exoneration. The Florida Supreme Court held that while municipalities cannot unilaterally contract away taxing
• United States v. San Geronimo Dev. Co., Inc.
  154 F.2d 78· 1st Cir.· 1946-03-04 ·cited 16×
  The United States is entitled to the free use and occupation of the leased land during wartime, as the presidential proclamation did not extinguish this reserved right.
• Silberman v. United States
  131 F.2d 715· 1st Cir.· 1942-12-08 ·cited 16×
  The court held that while lessees have a right to compensation and to be heard on the value of their interest, the trial court did not err in denying them participation in the initial jury trial to determine the land's value, as their interest was adequately protected by the subs
• Oscar v. Univ. Students Co-Operative Ass'n
  965 F.2d 783· 9th Cir.· 1992-06-04 ·cited 15×
  A plaintiff cannot recover under RICO for a decrease in property value or loss of use and enjoyment; only concrete financial losses to business or property are compensable.
• Harkness v. Fraser
  12 Fla. 336· Fla.· 1868-01-01 ·cited 15×
  In this equity action, James and Margaret Harkness sought to rescind a conveyance of real property in Fernandina, Florida to John and Sophia Fraser, alleging fraud, breach of agency duties, and inadequate consideration. The Florida Supreme Court affirmed the lower court's dismiss
• City OF Orlando v. Ford S. Hausman
  534 So. 2d 1183· Fla. 5th DCA· 1988-11-10 ·cited 14×
  The City of Orlando and ten tenants challenged real property tax assessments, claiming leasehold interests were exempt from ad valorem taxation. The trial court granted summary judgment for the property appraiser, and the appellate court affirmed, holding that because the tenants
• Bergstrom v. Sambo's Rests., Inc.
  687 F.2d 1250· 8th Cir.· 1982-09-09 ·cited 14×
  A written memorandum evidencing a lease contract, signed by the party to be charged and accepted by the other party, complies with the Minnesota statute of frauds even if not formally delivered to the accepting party.
• City OF Opa-Locka v. Metro. Dade Cnty.
  247 So. 2d 755· Fla. 3d DCA· 1971-05-04 ·cited 14×
  The City of Opa-Locka and Fidelity and Casualty Company appealed a trial court judgment upholding a preliminary tax roll for leasehold interests at airport facilities operated by the Dade County Port Authority. The appellate court largely affirmed the judgment, holding that the P
• David L. Trask in Bankr. of Magic Spuds, Inc. v. Susskind
  376 F.2d 17· 5th Cir.· 1967-04-05 ·cited 14×
  The court held that the trial court did not err in dismissing the fraudulent transfer claims and in excluding the expert witness testimony due to a failure to comply with pre-trial stipulations.
• Burkhart v. United States & Irwin A. Falk & Vuelta C. Falk
  227 F.2d 659· 9th Cir.· 1955-06-28 ·cited 14×
  A lease agreement cannot alter the character of structures on land as realty for condemnation purposes, and the government's declaration of taking vests title to all realty, including improvements, unless expressly excluded.
• United States v. Advertising Checking Bureau, Inc.
  204 F.2d 770· 7th Cir.· 1953-05-06 ·cited 14×
  The court held that the government had statutory authority to condemn the leasehold interest and that the tenant was not entitled to compensation due to lease provisions waiving such rights upon condemnation.
• ST. Louis Royalty Co. v. Cont'l OIL Co.
  193 F.2d 778· 5th Cir.· 1952-01-18 ·cited 14×
• United States v. Block
  160 F.2d 604· 9th Cir.· 1947-03-22 ·cited 14×
  The court held that the admission of testimony regarding the market value of appellee's machinery and equipment was not reversible error, and the verdict was supported by the evidence.
• Smith v. Royal INS. Co.
  125 F.2d 222· 9th Cir.· 1942-01-23 ·cited 14×
  The court held that the insurer failed to prove the falsity of the insured's representation regarding his leasehold interest, and therefore could not rescind the policy.
• Ruge v. The Webb Press Co. Ltd.
  71 Fla. 536· Fla.· 1916-04-18 ·cited 14×
  In this foreclosure dispute, the Florida Supreme Court held that a landlord's statutory lien for unpaid rent does not attach to machinery and equipment placed on leased premises before the lease was executed, particularly when a prior mortgage lien was perfected before the lease
• Accardo v. Brown
  139 So. 3d 848· Fla.· 2014-03-20 ·cited 13×
  The Florida Supreme Court held that taxpayers holding perpetually renewable 99-year leasehold interests in Navarre Beach property are equitable owners of the real property and therefore subject to ad valorem real property taxation rather than intangible personal property taxation
• Burns v. Bankamerica Nat'l Tr. Co.
  719 So. 2d 999· Fla. 5th DCA· 1998-10-30 ·cited 12×
  The dissenting judge would reverse and remand, finding that the leasehold interest may have survived the foreclosure if the tenants were improperly served.
• Pa. Ave. Dev. Corp. v. ONE Parcel OF Land IN the Dist. OF Columbia
  670 F.2d 289· D.C. Cir.· 1981-12-18 ·cited 12×
  The court held that the lease's condemnation clause did not clearly indicate intent to forfeit the lessee's interest, and that appreciation in property value does not automatically accrue to the lessor under a long-term fixed-rent lease.
• Garrett v. United States
  407 F.2d 146· 8th Cir.· 1969-02-12 ·cited 12×
  The court affirmed the district court's judgments, finding that the taking of a fee simple included lesser interests like gravel leases and that earlier rulings on waste and boundary disputes were factually supported and properly decided.
• In re Black Ranches, Inc. v. Strand
  362 F.2d 8· 8th Cir.· 1966-05-12 ·cited 12×
  The court held that the foreclosure decree did not extinguish the original mortgage liens, and thus the assigned liens were valid and not voided by the Bankruptcy Act. It also modified the allowance of interest and rejected claims for offsets.
• Metro. Bldg. Co. v. Commissioner OF Internal Revenue
  282 F.2d 592· 9th Cir.· 1960-09-02 ·cited 12×
  A payment received by a lessee for the transfer of its entire leasehold interest to a sublessee, even if the sublessee is the party obligated to pay rent, constitutes a sale of a capital asset and the gain is taxable as capital gain, not ordinary income.
• Ill. Grain Corp. v. Schleman
  114 So. 2d 307· Fla. 2d DCA· 1959-08-28 ·cited 12×
  Illinois Grain Corporation appealed the dismissal of its complaint challenging ad valorem tax assessments on a grain elevator and related property located on leased land. The court held that the permanent structures (elevator and silos) must be classified as real property rather
• Oliver v. Mercaldi
  103 So. 2d 665· Fla. 2d DCA· 1958-06-11 ·cited 12×
  Oliver appealed from a decree granting her foreclosure on a chattel mortgage but denying reformation and equitable lien relief. The court held that Oliver, as a vendor of a lease, was entitled to an equitable vendor's lien for unpaid purchase money despite the lease not being exp
• The United States v. Merchs. Matrix CUT Syndicate, Inc.
  219 F.2d 90· 7th Cir.· 1955-01-17 ·cited 12×
• Island Resorts Invs., Inc. v. Jones
  189 So. 3d 917· Fla. 1st DCA· 2016-03-21 ·cited 11×
  Island Resorts Investments, Inc. challenged the determination that its leasehold interest in unimproved land on Pensacola Beach is subject to ad valorem real property taxes rather than intangible personal property taxes. The First District Court of Appeal reversed, holding that t
• Lewis Y. and Betty T. Ward v. Brown
  919 So. 2d 462· Fla. 1st DCA· 2005-06-17 ·cited 11×
  Appellants are equitable owners of their leasehold improvements and thus their property is not exempt from ad valorem property taxes.
• Ocean Hwy. & Port Auth. v. Page
  609 So. 2d 84· Fla. 1st DCA· 1992-11-24 ·cited 11×
  The Ocean Highway and Port Authority appealed a tax assessment on improvements it constructed on privately leased land, arguing the improvements should be tax-exempt. The Florida appellate court affirmed the assessment, holding that tax exemptions under section 196.192 require th
• State v. Scott
  418 So. 2d 1032· Fla. 2d DCA· 1982-07-02 ·cited 11×
  A dispute over rent between a landlord and a government tenant after a lease termination, where the government continues to occupy the premises during negotiations, does not constitute a constitutional taking.
• Knaefler v. Mack
  680 F.2d 671· 9th Cir.· 1982-07-02 ·cited 11×
  The court held that ejectment actions are in personam under Hawaii law, granting the district court subject matter jurisdiction, and that the district court did not abuse its discretion in refusing to stay proceedings or err in applying Hawaii law regarding unregistered leasehold
• N. Dade Plumbing, Inc. v. LA Salle Bldg. Corp.
  114 So. 2d 707· Fla. 3d DCA· 1959-10-01 ·cited 11×
  The court held that an attorney's charging lien under New York Judiciary Law is extinguished if the underlying action is dismissed without recovery.
• Natural Gas & Appliance Co. v. Marion Cnty.
  58 So.2d 701· Fla.· 1952-04-29 ·cited 11×
  This case addresses whether a business can recover costs for increased insurance premiums or potential relocation expenses as special damages in an eminent domain proceeding. The court held that such costs are speculative and not recoverable.
• Gay v. Jemison
  52 So.2d 137· Fla.· 1951-04-20 ·cited 11×
  The Supreme Court of Florida ruled that materials used to construct housing units on government-leased land were subject to state sales tax. The court found that despite the government's lease and preference for military tenants, the project was primarily a private enterprise, no
• Riley v. W.E. Grissett, Jr.
  556 So. 2d 473· Fla. 1st DCA· 1990-01-31 ·cited 10×
  In a foreclosure sale, the court reversed the trial court's grant of redemption rights to an unrecorded lessee who was not named as a party to the foreclosure action. The appellate court held that once a certificate of title issued to the foreclosure purchaser, no right of redemp
• Century Vill. v. Walker
  449 So. 2d 378· Fla. 4th DCA· 1984-04-25 ·cited 10×
  Century Village challenged the ad valorem tax assessment of its shopping center property, arguing the appraiser improperly valued all interests in the property (including tenant leaseholds) rather than just the owner's actual rental income. The court held that Florida law require
• Pinellas Cnty. v. Brown
  450 So. 2d 240· Fla. 2d DCA· 1984-04-13 ·cited 10×
  This case concerns whether a potential lease assignee, whose assignment was unreasonably withheld by the county, is entitled to compensation when the county later condemns the leasehold. The court held that the assignee had a property interest sufficient to claim compensation for
• Yachts Am., Inc. v. The United States
  673 F.2d 356· Ct. Cl.· 1982-02-24 ·cited 10×
  The court held that the plaintiff did not effectively exercise its option to purchase the property, which was a prerequisite for its claims regarding business destruction and leasehold termination.
• Devines v. Maier
  665 F.2d 138· 7th Cir.· 1981-11-23 ·cited 10×
  The court held that the City's enforcement of its housing code, which resulted in the eviction of tenants from their homes, constituted a regulatory taking of their leasehold interests for a public purpose, entitling them to just compensation under the Fifth Amendment and Wis.Sta
• Coney v. First State Bank OF Miami
  405 So. 2d 257· Fla. 3d DCA· 1981-10-27 ·cited 10×
  The court reviewed a trial court's decision to set aside a sheriff's sale of an alcoholic beverage license, considering the rights of the judgment creditor, the lessors, and the buyer.
• Stratman v. Watt
  656 F.2d 1321· 9th Cir.· 1981-09-08 ·cited 10×
  The court held that recreational users have standing to challenge ANCSA land patents, but those without record interests must exhaust administrative remedies. Stratman and Burton, with record interests, were entitled to actual notice and their claims should be considered on reman
• S. Cal. Fin. Corp. v. The United States
  634 F.2d 521· Ct. Cl.· 1980-09-10 ·cited 10×
  The Court of Claims held that the Air Force lacked the authority to take a permanent or indefinite interest in the land without specific Congressional authorization, and therefore, no compensable taking of a fee or perpetual easement occurred.
• United States v. Irby
  618 F.2d 352· 5th Cir.· 1980-06-05 ·cited 10×
  The court held that Mississippi real property law, not the Uniform Commercial Code, governs the reasonableness of a foreclosure sale of real property interests, and that sovereign immunity does not bar counterclaims arising from the same transaction as the government's claim.
• Small v. Seldows Stationery
  617 F.2d 992· 3d Cir.· 1980-03-21 ·cited 10×
  The court held that a genuine issue of material fact exists as to whether the brokerage agreement involved the sale of stock or the sale of business assets and a leasehold, making the statute requiring written authority inapplicable if it was solely a stock sale.
• First Nat'l Bank OF Birmingham v. Dep't OF Revenue of the State of Fla.
  364 So. 2d 38· Fla. 1st DCA· 1978-10-18 ·cited 10×
  First National Bank challenged an intangible personal property tax assessment on notes secured by mortgages on leaseholds of public land in Florida, arguing leaseholds are personal property under common law and therefore outside the tax statute. The Florida appellate court affirm
• Transwestern Pipeline Co. v. Kerr-McGEE Corp.
  492 F.2d 878· 10th Cir.· 1974-02-26 ·cited 10×
  The dissenting judge believes Transwestern has the right to condemn Kerr-McGee's leasehold interest for its compressor station.
• Anchorage Yacht Haven, Inc. v. Robertson
  264 So. 2d 57· Fla. 4th DCA· 1972-06-29 ·cited 10×
  Anchorage Yacht Haven and related parties sued defendants for negligent damage to their yacht basin property and trespass when a boat was dropped during removal operations and left on their premises. The appellate court reversed the trial court's denial of damages, finding incons