DEPT. OF REVENUE v. FLA. BOATERS ASS'N, INC.

No. 60825.

409 So.2d 17 (1981)

DEPARTMENT OF REVENUE, Etc., et al., Appellants, v. FLORIDA BOATERS ASSOCIATION, INC., Etc., et al., Appellees.

Supreme Court of Florida.

Rehearing Denied February 23, 1982.


Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and Joseph C. Mellichamp, III, Asst. Atty. Gen., Tallahassee, and W. Gray Dunlap, County Atty. and Helen K. Hobbs, Asst. County Atty., Clearwater, for appellants.

Guyte McCord, III and Cynthia S. Tunnicliff of Spector, Tunnicliff & McCord, Tallahassee, for appellees.


BOYD, Justice.

This cause is before the Court on appeal from a decision of the district court of appeal holding a state law unconstitutional. Florida Boaters Association, Inc. v. State, 400 So.2d 1006 (Fla. 1st DCA 1981). We have jurisdiction. Art. V, § 3(b)(1), Fla. Const.

Article VII of the Florida Constitution excludes boats from ad valorem taxation and empowers the Legislature to define "boats" for the purposes...

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