SPANISH RIVER RESORT CORPORATION, SPANISH RIVER RESORT AND BEACH CLUB ASSOCIATION AND SPANISH RIVER MANAGEMENT CORPORATION, PETITIONERS,
v.
REBECCA WALKER, ALLEN C. CLARK AND RANDY MILLER, RESPONDENTS
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The court held that the property appraiser was correct in assessing individual timeshare 'weeks' and that section 192.037, Florida Statutes (1983) is constitutional.
[1] A property appraiser may assess individual timeshare "weeks" based on their listed asking price, rather than solely on the fair market value of the entire condominium uni…
[2] Section 192.037, Florida Statutes (1983), is constitutional on both due process and equal protection grounds.
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Join FLexlaw to unlock all legal intelligenceThe property appraiser valued time-share units based on the asking price of individual 'weeks', while un-timeshared units were assessed differently. T…
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KOGAN, Justice.
We review Spanish River Resort Corporation v. Walker, 497 So. 2d 1299 (Fla. 4th DCA 1986), to answer two certified questions of great public importance. Art. V, § 3(b)(4), Fla. Const. The Spanish River Resort is an eleven story building containing seventy-two units converted in 1980 to a condominium authorizing time-sharing pursuant to section 718.103(19), Florida Statutes (1983). Not all of the units in the development were converted to time-share estates; some remain as standard condominium units. Using the market approach to value, the property appraiser valued the time-share units under section 192.037, Florida Statutes (1983), based on the listed asking price for individual unit “weeks” of the timeshare estates. The twenty-two units in which no time-share interests had been sold were separately assessed. As a result the units in which no time-share interests existed were valued at $25,000.00 while the time-share units were assigned a value approximately ten times that of the unfrag-mented condominium units. In expressly declaring section 192.037 constitutional on both due process and equal protection grounds, the district court certified the following questions to this court:
I. UNDER THE FACTS OF THIS CASE, WAS THE PROPERTY APPRAISER CORRECT IN ASSESSING EACH INDIVIDUAL TIMESHARE “WEEK” OR SHOULD THAT ASSESSMENT HAVE BEEN RESTRICTED TO THE FAIR MARKET VALUE OF THE ENTIRE CONDOMINIUM APARTMENT UNIT WITHOUT REFERENCE TO ITS SUBDIVISION INTO TIMESHARE INTERESTS?
II. ARE WE CORRECT IN UPHOLDING THE CONSTITUTIONALITY OF SECTION 192.037, FLORIDA STATUTES (1983)?
497 So. 2d at 1306.
We recently answered the first question in the affirmative in Oyster Pointe Resort Condominium Association, Inc. v. Nolte, 524 So. 2d 415 (Fla.1988). This court has also answered the second question in the affirmative in Day v. High Point Condominium Resorts, Ltd., 521 So. 2d 1064 (Fla.1988). We approve the decision of the fourth district on the authority of Oyster Pointe and Day.
It is so ordered.
McDonald, C.J., and OVERTON, EHRLICH, SHAW and BARKETT, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Cason v. Fla. Dep't OF Mgmt. Servs., 944 So. 2d 306 (Fla. 2006)…that we had previously rejected similar challenges to the statute, section 192.037, Florida Statutes (1983). 527 So. 2d at 814 n. 1 (citing Day v. High Point Condo. Resorts, Ltd., 521 So. 2d 1064 (Fla.1988) and Spanish River Resort Corp. v. Walker, 526 So. 2d 677 (Fla.1988)). . We characterized a tax assessment as void "where it has been assessed in violation of acts of Congress; ... where the property is not subject to the tax assessed; [or] where the tax roll is illegal due to some affirmative wrongdoing…
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Markham v. Neptune Hollywood Beach Club, 527 So. 2d 814 (Fla. 1988)…McDonald, SHAW, GRIMES and KOGAN, JJ., concur. . We have recently upheld the constitutionality of § 192.037, Fla.Stat. (1983) in Day v. High Point Condominium Resorts, Ltd., 521 So. 2d 1064 (Fla.1988) and Spanish River Resort Corporation v. Walker, 526 So. 2d 677 (Fla.1988). . Petitioner Markham argues that respondents lack standing to challenge the constitutionality of section 192.037, claiming a review of the exhibits attached to the complaint reveal that the assessments being contested were not made on t…
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Wal-Mart Stores, Inc. v. Mazourek, 778 So. 2d 346 (Fla. 5th DCA 2000)…commissions, documentary stamp taxes, appraisal fees and title insurance costs. Internal expenditures such as marketing costs are generally not included....” Spanish River Resort Corp. v. Walker, 497 So. 2d 1299, 1304 (Fla. 4th DCA 1986), approved, 526 So. 2d 677 (Fla.1988). See Turner v. Tokai Financial Services, Inc., 767 So. 2d 494 (Fla. 2d DCA 2000). Sales taxes are no different from documentary stamp taxes paid on real estate exchanges. It is clear that sales taxes are external costs and not internal.…
Authorities Cited
- Spanish River Resort Corp. v. Walker, 497 So. 2d 1299 (Fla. 4th DCA 1986)
- DAY v. High Point Condo. Resorts, Ltd., 521 So. 2d 1064 (Fla. 1988)
- Oyster Pointe Resort Condo. Assoc., Inc. v. Nolte, 524 So. 2d 415 (Fla. 1988)