DAY v. HIGH POINT CONDO RESORTS, LTD.

No. 69519.

521 So.2d 1064 (1988)

Robert DAY, etc., et al., Appellants/Cross-Appellees, v. HIGH POINT CONDOMINIUM RESORTS, LTD., et al., Appellees/Cross-Appellants.

Supreme Court of Florida.

Rehearing Denied March 31, 1988.


Attorney(s) appearing for the Case

R. Stephen Miles, Jr. of Miles, Cumbie, Kelley & Smallwood, P.A., St. Cloud, for appellant, Robert Day.

Robert A. Butterworth, Atty. Gen. and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, for appellant, Department of Revenue.

Benjamin T. Shuman, Orlando, for appellees/cross-appellants.

Larry E. Levy of Macfarlane, Ferguson, Allison & Kelly, Tallahassee, amicus curiae for Jimmy Alvarez as the Property Appraiser of Bradford County.

David L. Cook and Claire A. Duchemin of Young, van Assenderp, Varnadoe & Benton, P.A., Tallahassee, amicus curiae for Florida Tax Collectors Ass'n.


OVERTON, Justice.

This is an appeal from a decision of the Fifth District Court of Appeal reported as High Point Condominium Resorts, Ltd., v. Day, 494 So.2d 508 (5th DCA 1986), holding unconstitutional section 192.037, Florida Statutes (1985), which sets forth the method for ad valorem taxation of fee time-share units. We reverse and hold the statute constitutional.

The pertinent provisions of section 192.037 provide...

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