Port property tax dispute headed to mediation

Much like the Amelia River Golf Course, a profit-making business that leases land from Fernandina Beach and pays property taxes, the property appraiser is using that argument to press its claim.

Circuit Judge Marianne Aho recently ordered both parties to participate in mediation no later than Oct. 17 in an attempt to resolve the dispute without a trial. If mediation fails, Aho is expected to rule on dueling motions for summary judgment during a hearing scheduled for October 27.

In denying OHPA’s exemption in June 2021, the Property Appraiser cited a key precedent set by Florida’s First District Court of Appeal. In that case, a private company operating a golf course on public land in Gulf Breeze was deemed liable for property taxes. The appraiser argues the Fernandina port’s arrangement is comparable.

A favorable ruling in favor of the Property Appraiser could carry significant financial consequences. OHPA has struggled in recent years with mounting debt and limited revenue. A substantial tax liability, possibly including back taxes, could threaten its solvency as the port operator would be responsible for the property taxes.