People in condominium units and beach homes built on leased land on Pensacola Beach filed a legal challenge after Escambia County billed them for property taxes. The residents argued that as leaseholders they are not subject to such taxation. The trial court agreed with Mr. Jones, the county property appraiser, and other county officials. The First District Court of Appeal upheld that decision but certified the issue as one of great public importance for this Court's review.

Escambia County