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COMPREHENSIVE ANNUAL FINANCIAL REPORT
ESCAMBIA COUNTY, FLORIDA 
NOTES TO COMBINED FINANCIAL STATEMENTS (CONTINUED) 
SEPTEMBER 30, 2011 
56 
B. 
Liabilities 
Other current liabilities 
in the general fund consists mostly of deferred property tax revenue as a result of an 
outstanding lawsuit with Pensacola Beach property owners regarding the taxability of the land and buildings 
owned on the Beach.  In January 2011, The First District Court of Appeal upheld the trial court’s opinion in 
Portofino Tower One Homeowners Association, et al. v. Jones, which held that the condominium units at the 
Portofino Condominium Towers are subject to ad valorem taxation at local government rates.  Although the 
Portofino unit owners are now subject to ad valorem taxation, the unit owners successfully petitioned the trial 
court to reduce the valuations upon which such taxes are levied.  The trial court’s determination as to the proper 
valuation of the condominium units has been appealed to the First District Court of Appeal. If the First District 
affirms the ruling as to the valuation; the taxing authorities will share pro‐rata in the liability for refunding any 
taxes that were overpaid by Portofino unit owners.  Some of the unit owners did not pay any tax and therefore are 
not entitled to refunds.  If the Court rules in favor of the unit owners, the County would have to refund taxes paid, 
and therefore the County has recorded a liability of approximately $5.3 million related to taxes already collected.   
Additional information can be found in the Contingent Liabilities section on page 69. 
Payable from Restricted Assets 
in the business‐type activities contain the following balances: 
Total
Solid
Enterprise
Internal
Waste
Non‐major
Funds
Service
Customer deposits
$111,015
$248,433
$359,448
$35,739
Landfill closure and postclosure
396,423
0
396,423
0
$507,438
$248,433
$755,871
$35,739