SARASOTA COUNTY, FLORIDA, APPELLANT-PETITIONER,
v.
TOWN OF LONGBOAT KEY ET AL., APPELLEES-RESPONDENTS
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Sarasota County challenged a trial court decision that created two taxing districts to address alleged dual taxation of municipalities. The Florida Supreme Court reversed, holding that trial courts lack authority to create taxing districts and cannot award money judgments for past dual taxation, and remanded for determination of whether services are exclusively for unincorporated areas.
Trial courts lack authority to create taxing districts to remedy dual taxation. While trial courts may use equity powers to enforce the statutory remedy, no authority supports a money judgment against a county for past dual taxation. On remand, courts must determine whether services are rendered exclusively for unincorporated residents and proceed consistently with principles of dual taxation.
[1] A trial court may not create taxing districts to remedy dual taxation issues under Florida law.
[2] A trial court may use its equity powers to enforce statutory remedies for dual taxation.
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Join FLexlaw to unlock all legal intelligence“the trial court may use its equity powers to enforce the statutory remedy but there is no authority under the Florida Constitution, Florida Statutes, or case law which can support a money judgment against a county because of dual taxation of past years.”
Establishes the limits of trial court authority in dual taxation cases and rejects the district court's reimbursement remedy.
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Join FLexlaw to unlock all legal intelligenceThree cities and a town sued Sarasota County under Florida Statutes section 125.01(6), claiming the county levied taxes to finance services providing …
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BOYD, Justice.
Three cities and a town filed suit under section 125.01(6), Florida Statutes (1975), which implements article VIII, section 1(h), Florida Constitution, against the appellant Sarasota County. The municipalities were seeking relief from the levy of taxes allegedly used to finance services which were of no real or substantial benefit to residents or property of the incorporated areas of the county. The Sarasota County Circuit Court held for the plaintiffs, directing creation of two major taxing districts, and set the millage assessments for the districts. On appeal and cross appeal the Second District Court of Appeal reversed and remanded, holding that the trial court did not have authority to create the two taxing districts. The district court also instructed the trial court to determine whether “any challenged service was a ‘municipal service’ financed by county-wide revenue of no real or substantial benefit to the municipalities . . .” Sarasota County v. Town of Longboat Key, 353 So. 2d 569, 572 (Fla. 2d DCA 1977). If so, the trial court was to direct the county to establish an appropriate financing plan for this service. The county was also to be required to reimburse the municipalities for an appropriate portion of the cost of the service from the time it was identified by the filing of the resolution, until the corrective financing plan is established. An appeal and a request for a writ of certiorari were taken to this Court. We have jurisdiction over these consolidated cases under article V, section 3(b)(1), Florida Constitution.
The district court’s order is in conflict with the principles of dual taxation which were articulated in our recent decision in Manatee County v. Town of Longboat Key, 365 So. 2d 143 (Fla.1978). As stated in that opinion, the trial court may use its equity powers to enforce the statutory remedy but there is no authority under the Florida Constitution, Florida Statutes, or case law which can support a money judgment against a county because of dual taxation of past years.
The case is thus reversed in part and remanded to the district court with directions that it remand to the trial court: (1) to determine whether there are services rendered which are exclusively for the benefit of residents or property in unincorpo--rated areas; (2) to vacate its order requiring the county to establish two major taxing districts; and (3) for further proceedings consistent with this opinion and with the principles announced in Manatee County v. Town of Longboat Key.
In light of this disposition of the case, we will not pass on the evidence questions urged by the parties.
It is so ordered.
ENGLAND, C. J., and ADKINS, OVER-TON, SUNDBERG and ALDERMAN, JJ., concur.
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Citator
Cited By
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Donnelly v. Marion Cnty., 851 So. 2d 256 (Fla. 5th DCA 2003)…ation of real property within municipalities to finance services rendered by the county purely for the benefit of unincorporated areas. See Sarasota County v. Town of Longboat Key, 353 So. 2d 569 (Fla. 2d DCA 1978), quashed in part on other grounds, 375 So. 2d 847 (Fla.1979). Section 125.01(l)(q), originally enacted in 1974, authorizes a county to provide “municipal services” and provides for a mechanism whereby only the recipient of the services pays for such services. By creation of municipal service taxing…
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Sarasota Cnty. v. Town OF Longboat KEY, 515 So. 2d 1018 (Fla. 2d DCA 1987)…s to the cities which were expended without attendant benefit. Id. The county appealed and the supreme court reversed our decision based upon Manatee County v. Town of Longboat Key, 365 So. 2d 143 (Fla.1978). Sarasota County v. Town of Longboat Key, 375 So. 2d 847 (Fla. 1979). In Manatee County, Article VIII, Section 1(h), Florida Constitution, was again found to be a limitation upon the county’s power to levy and collect property taxes and not a restriction upon the use of county revenues other than those st…
Authorities Cited
- Woulard v. State, 365 So. 2d 143 (Fla. 1978)
- Sarasota Cnty. v. Town OF Longboat KEY, 353 So. 2d 569 (Fla. 2d DCA 1977)