DOMINION LAND & T. CORP. v. DEPARTMENT OF REVENUE

No. 46292.

320 So.2d 815 (1975)

DOMINION LAND AND TITLE CORPORATION, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Florida.

Rehearing Denied December 4, 1975.


Attorney(s) appearing for the Case

S. Alan Stanley, Turner, Hendrick, Guilford, Goldstein & McDonald, Coral Gables, for appellant.

Robert L. Shevin, Atty. Gen., and Harold F.X. Purnell, Asst. Atty. Gen., for appellee.

Thomas F. Woods, Woods & Johnston, Tallahassee, for Utica Mut. Ins. Co., amicus curiae.

E. Jackson Boggs and Thomas W. Black, Tampa, for The Florida Bar (Tax Section), amicus curiae.


BOYD, Justice.

We here consider a direct appeal from an order of the Circuit Court of Dade County holding constitutional1 Section 201.17(2), Florida Statutes.2 That section requires payment of a penalty equal to the excise tax due upon recording of any document, instrument or paper, which penalty is in addition to payment of the taxes owed but not paid at the time of recording.

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