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STATE, DEPARTMENT OF REVENUE v. WHITFIELD

No. 47673.

341 So.2d 770 (1977)

STATE of Florida, DEPARTMENT OF REVENUE, and Emory Bridges As Tax Assessor, Calhoun County, Appellants, v. S. Donnell WHITFIELD et al., Appellees.

Supreme Court of Florida.

January 13, 1977.

Attorney(s) appearing for the Case

Robert L. Shevin, Atty. Gen., J. Kendrick Tucker and Harold F.X. Purnell, Asst. Attys. Gen., and Robert M. Rhodes of Thompson, Wadsworth & Messer, Tallahassee, for appellants.

Bill A. Corbin, Blountstown, for appellees.

William J. Roberts and Wilson W. Wright, Tallahassee, for State Association of County Commissioners, amicus curiae.

HATCHETT, Justice.

This is a direct appeal of an order of the Circuit Court of Calhoun County declaring Section 195.087(1), Florida Statutes (1975), unconstitutional. We have jurisdiction under Article V, Section 3(b)(1), Florida Constitution, and Fla.App. Rule 2.1 subd.a (5)(a).

Section 195.087(1), Florida Statutes (1975), does not unconstitutionally place in the hands of an administrative board unrestrained and unrestricted authority to establish county...

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