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Justia Weekly Opinion Summaries

Tax Law
February 26, 2021

Table of Contents

Emerson v. Hillsborough County

Constitutional Law, Government & Administrative Law, Tax Law

Florida Supreme Court

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Tax Law Opinions

Emerson v. Hillsborough County

Court: Florida Supreme Court

Dockets: SC19-1250, SC19-1343

Opinion Date: February 25, 2021

Judge: Charles T. Canady

Areas of Law: Constitutional Law, Government & Administrative Law, Tax Law

The Supreme Court struck in its entirety an amendment to the Hillsborough County Charter adopted in an initiative election that approved a transportation surtax and directives for allocating the tax proceeds, holding that the spending directives were unconstitutional. The charter amendment at issue enacted a one percent transportation sales surtax and included various provisions governing the use and distribution of the tax's proceeds. Here, the Supreme Court reviewed the circuit court's judgment validating the Hillsborough County Commission's authorization of the issuance of bonds to be funded by a portion of the proceeds of the surtax. The Supreme Court reversed the judgment of the circuit court to the extent that it upheld the validity of any portion of the amendment, holding that core provisions of the amendment were inconsistent with the surtax statute and because the invalid provisions and the remaining provisions of the amendment form an interlocking plan, the amendment was unconstitutional in its entirety.

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