Ad Valorem Taxation : lessee holding 99-year leasehold interest in unimproved land owned by government entity is not “equitable owner” and thus not liable for ad valorem property taxes pursuant to sec. 196.199, Fla.
Ad Valorem Taxation : lessee holding 99-year leasehold interest in unimproved land owned by government entity is not “equitable owner” and thus not liable for ad valorem property taxes pursuant to sec. 196.199, Fla.