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THOMAS v. STATE, DEPT. OF REVENUE

No. 84-180.

453 So.2d 192 (1984)

Phillip A. THOMAS, Sandra E. Postel and Taylor Brown, Appellants, v. The STATE of Florida DEPARTMENT OF REVENUE, and Dade County, Florida, a Political Subdivision of the State of Florida, Appellees.

District Court of Appeal of Florida, Third District.

July 24, 1984.

Attorney(s) appearing for the Case

Dean, Mead, Egerton, Bloodworth, Capouano & Bozarth, Orlando, Sharpstein & Sharpstein and Janice Sharpstein, Miami, for appellants.

Jim Smith, Atty. Gen. and Jeff Kielbasa, Asst. Atty. Gen., Robert A. Ginsburg, County Atty. and Vicki J. Jay and Robert A. Cuevas, Asst. County Attys., for appellees.

Before SCHWARTZ, C.J., and HUBBART and NESBITT, JJ.

PER CURIAM.

This appeal seeks reversal of a judgment upholding the constitutionality of Chapter 83-220, Laws of Florida, which created Sections 125.0167 and 201.031 of the Florida Statutes. The appellants contend that the act, which permits only those "count[ies] as defined by s.125.011(1)," to impose a documentary surtax1 for the purpose of assisting low and moderate income families in the purchase and rehabilitation of their homes, is...

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