CAROLYN GILLELAND AND AINSLEE R. FERDIE, APPELLANTS,

v.

BRYAN W, MILLER, JR., APPELLEE

Citator

Cited By

• Nathan M. Hameroff, M.D. v. Pub. Med. Assistance Tr. Fund, 911 So. 2d 827 (Fla. 1st DCA 2005)
  …TF assessments paid subsequent to [*829] the February 5, 2001, judgment be paid into the escrow account. We subsequently reversed the trial court’s judgment, finding a rational basis for the assessment. See Agency for Health Care Admin. v. Hameroff, 816 So. 2d 1145, 1150 (Fla. 1st DCA 2002), review denied, 835 So. 2d 266 (Fla.2002), cert. dismissed, 539 U.S. 973, 124 S.Ct. 14, 156 L.Ed.2d 680 (2003). Following a trial on the remaining issues, the trial court concluded that the PMATF assessment constituted an…
• Fla. Sheriffs Workers' Comp. Self-Insurance Fund v. Dep't OF Fin. Servs., 40 So. 3d 792 (Fla. 1st DCA 2010)
  …this case. We instead conclude that the SDTF assessment is more akin to the assessments at issue in Coy v. Florida Birth-Related Neurological Injury Compensation Plan, 595 So. 2d 943 (Fla.1992), and Agency for Health Care Administration v. Hameroff, 816 So. 2d 1145 (Fla. 1st DCA 2002), both of which were found to be constitutional under the rational basis test. In Coy, the supreme court approved this Court’s opinion declaring valid section 766.314, Florida Statutes, which imposed on all licensed physicians, n…
• Valleycrest Landscape Maint., Inc. v. State, 213 So. 3d 992 (Fla. 1st DCA 2010)
  …d of taxation particularly, the legislature possesses great freedom in classification. The burden is on the one attacking the legislative enactment to negate every conceivable basis which might support it. Agency for Health Care Admin. v. Hameroff, 816 So. 2d 1145, 1148 (Fla. 1st DCA 2002) (quoting Coy v. Fla. Birth-Related Neurological Injury Compensation Plan, 595 So. 2d 943, 945 (Fla.1992) & Eastern Air Lines, Inc. v. Dep’t of Revenue, 455 So. 2d 311 (Fla.1984)). Moreover, states can tax businesses differe…