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FLORIDA BOATERS ASS'N, INC. v. STATE DEPT. OF REV.

No. ZZ-80.

400 So.2d 1006 (1981)

FLORIDA BOATERS ASSOCIATION, INC., a Florida Corporation, Not for Profit, and James McKillop, Individually, Appellants, v. STATE of Florida, DEPARTMENT OF REVENUE; Ronald J. Schultz, As Pinellas County Property Appraiser; and O. Sanford Jasper, As Pinellas County Tax Collector, Appellees.

District Court of Appeal of Florida, First District.

June 22, 1981.

Attorney(s) appearing for the Case

Ben Ervin, Monticello, Guyte P. McCord, III, and Cynthia Tunnicliff, of Spector, Tunnicliff & McCord, P.A., Tallahassee, for appellants.

Jim Smith, Atty. Gen., and Joseph C. Mellichamp, III, Asst. Atty. Gen., Tallahassee, for appellees.

PER CURIAM.

Appellants challenge the constitutionality of Chapter 79-334, § 23, Laws of Florida* (amending § 371.021(1), Fla. Stat. (1977) and adding subsection (18)) which by definition allows imposition of an ad valorem tax on "live-aboard vessels" in lieu of a license fee. Appellants' first contention is that the portion of the statute imposing an ad valorem tax on "live-aboard...

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