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BD. OF CTY. COM'RS v. FLA. DEPT. OF COMMUNITY AFF.

Nos. 91-194 to 91-196.

598 So.2d 182 (1992)

BOARD OF COUNTY COMMISSIONERS, HERNANDO COUNTY, for ISTACHATTA-NOBLETON RECREATION DISTRICT, Appellant, v. FLORIDA DEPARTMENT OF COMMUNITY AFFAIRS, Appellee. BOARD OF COUNTY COMMISSIONERS, HERNANDO COUNTY, for SPRINGHILL FIRE DISTRICT, Appellant, v. FLORIDA DEPARTMENT OF COMMUNITY AFFAIRS, Appellee. BOARD OF COUNTY COMMISSIONERS, HERNANDO COUNTY, for TOWNSHIP 22 FIRE DISTRICT, Appellant, v. FLORIDA DEPARTMENT OF COMMUNITY AFFAIRS, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied June 10, 1992.

Attorney(s) appearing for the Case

Robert L. Nabors and Sarah M. Bleakley, Nabors, Giblin & Nickerson, P.A., Tallahassee, and Robert Bruce Snow, Hernando County Atty., Brooksville, for appellants.

Christine A. Graham, Dept. of Community Affairs, Tallahassee, for appellee.

William J. Roberts, Roberts & Egan, P.A., Gen. Counsel for Fla. Ass'n of Counties, Inc., Tallahassee, for amicus curiae Fla. Ass'n of Counties, Inc.

Robert A. Butterworth, Atty. Gen., Joseph C. Mellichamp III, Sr. Asst. Atty. Gen., Tallahassee, for amicus curiae Fla. Dept. of Revenue.

Robert A. Ginsburg, Dade County Atty., Jay W. Williams, Asst. County Atty., Miami, for amicus curiae Dade County.

Thomas J. Wilkes, Orange County Atty., Kaye Collie, Asst. County Atty., Orlando, for amicus curiae Orange County.

WOLF, Judge.

Three cases have been consolidated in this appeal of declaratory statements of the Florida Department of Community Affairs classifying three districts within the county as dependent districts. The Board of County Commissioners for Hernando County appeals these determinations raising three issues, only two of which merit discussion. Those issues are as follows: (1) Whether the ad valorem millage limitations applicable to counties and dependent special...

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