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SARASOTA CTY. v. TOWN OF LONGBOAT KEY

No. 76-1632.

353 So.2d 569 (1977)

SARASOTA COUNTY, Florida, Appellant/Cross-Appellee, v. TOWN OF LONGBOAT KEY, Florida, City of Sarasota, Florida, City of Venice, Florida, and City of North Port, Florida, Appellees/Cross-Appellants.

District Court of Appeal of Florida, Second District.

As Modified On Denial of Rehearing January 6, 1978.

Attorney(s) appearing for the Case

Talbot D'Alemberte of Steel, Hector & Davis, Miami, and Richard E. Nelson, Richard L. Smith, and Leslie Telford of Nelson, Hesse, Cyril & Weber, Sarasota, for appellant/cross-appellee.

William R. Korp and Andrew J. Britton of Korp, Wheeler & McGill, Venice, for appellee/cross-appellant, city of Venice.

John R. Wood of Wood, Whitesell & Karp, Sarasota, for appellee/cross-appellant, town of Longboat Key.

William C. Strode of Strode, Hereford & Taylor, Sarasota, for appellee/cross-appellant, city of Sarasota.

Allen J. Levin, Port Charlotte, for appellee/cross-appellant, city of North Port.

BOARDMAN, Chief Judge.

In June 1976 appellees, town of Longboat Key, city of Sarasota, city of Venice, and city of North Port, filed suit against appellant, Sarasota County, Florida, seeking relief from the levy of taxes allegedly used to finance services which were of no real or substantial benefit to the property or residents of the incorporated areas of the county.

Article VII, Section 9(a) of the Florida Constitution authorizes taxation of real and tangible...

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