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PALM BEACH CTY. v. TOWN OF PALM BEACH

No. 81-1553.

426 So.2d 1063 (1983)

PALM BEACH COUNTY, Robert D. Apelgren and Joe Tom Boynton, Appellants, v. TOWN OF PALM BEACH, a Municipal Corporation, City of West Palm Beach, a Municipal Corporation, City of Boca Raton, a Municipal Corporation, Allen C. Clark, Tax Collector of Palm Beach County, the Village of North Palm Beach, a Municipal Corporation of the State of Florida, et al., Appellees.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied January 26, 1983.

Attorney(s) appearing for the Case

Robert L. Nabors of Nabors, Potter, McClelland, Griffith & Jones, P.A., Titusville, and Charles F. Schoech, County Atty., West Palm Beach, for appellant Palm Beach County.

Christopher J. Schilling and Paul C. Wolfe of Jones & Foster, P.A., West Palm Beach, for appellants Apelgren and Boynton.

John A. DeVault, III, of Bedell, Bedell, Dittmar & Zehmer, P.A., Jacksonville and W. Peter Burns of Steel, Hector, Davis, Burns & Middleton, Palm Beach, for appellee Town of Palm Beach.

Carl V.M. Coffin, West Palm Beach, for appellee City of West Palm Beach.

M.A. Galbraith, Jr., Boca Raton, for appellee City of Boca Raton.

Paul M. Sullivan, Jr., of Nason, Gildan & Yeager, P.A., West Palm Beach, for appellee Village of North Palm Beach.

HERSEY, Judge.

This is an appeal from a final judgment which determined that appellant, Palm Beach County, is taxing property in four municipalities, appellees here, for services or programs which were "exclusively for the benefit of property or residents in unincorporated areas" in violation of Article VIII, Section 1(h), Florida Constitution and Sections 125.01(6) and 125.01(7), Florida Statutes (1979).

In separate...

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