SELECTED FLORIDA COURT OPINIONS

[I]n the levy of property tax the assessed value of the land must represent all the interests in the land. This means that despite the mortgage, lease, or sublease of the property, the landowner will still be taxed as though he possessed the property in fee simple. The general property tax ignores fragmenting of ownership and seeks payment from only one owner. Valencia Center vs. Bystrom 543 So.2d 217 (Fla. 1988) Florida Supreme Court

Substantial completion statute is upheld. Lawrence Fuchs v. Joel W. Robbins (2002) Florida Supreme Court, SC96182