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STATE v. MELAHN

No. 79024.

605 So.2d 73 (1992)

STATE of Florida, et al., Appellants/Cross-Appellees, v. Lewis E. MELAHN, etc., Appellee/Cross-Appellant.

Supreme Court of Florida.

July 23, 1992.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., and Joseph C. Mellichamp, III, Sr. Asst. Atty. Gen., Tax Section, and Daniel C. Brown, Marguerite H. Davis and Brian M. Nugent of Katz, Kutter, Haigler, Alderman, Davis, Marks & Rutledge, P.A., Tallahassee, for appellants/cross-appellees.

Patrick J. Farrell, Jr. of Fuller, Johnson & Farrell, P.A., Tallahassee, and Miriam Glueck and Lisa A. Weixelman of Polsinelli, White, Vardeman & Shalton, Kansas City, Mo., for appellee/cross-appellant.

Kenneth R. Hart, Steven P. Seymoe and Robert A. Pierce of Ausley, McMullen, McGehee, Carothers and Proctor, Tallahassee, amici curiae, for Motors Ins. Corp., CIM Ins. Corp., MIC Property and Cas. Ins. Corp., MIC Ins. Corp., and MIC General Ins. Corp.

KOGAN, Justice.

We have on appeal a judgment declaring Florida's insurance premium tax scheme, sections 624.509, .512, .514, Florida Statutes, as it existed during the years 1980 through 1985, unconstitutional under the Equal Protection Clause of the Fourteenth Amendment of the United States Constitution. The district court certified the cause to this Court as involving a question of great public importance requiring immediate resolution. We have jurisdiction, pursuant...

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