SARASOTA COUNTY v. SARASOTA CHURCH OF CHRIST

No. 84414.

667 So.2d 180 (1995)

SARASOTA COUNTY, Petitioner, v. SARASOTA CHURCH OF CHRIST, INC., et al., Respondents.

Supreme Court of Florida.

Rehearing Denied February 6, 1996.


Attorney(s) appearing for the Case

Richard E. Nelson, Richard L. Smith and Michael S. Drews of Nelson, Hesse, Cyril, Smith, Widman, Herb, Causey & Dooley, Sarasota, for Petitioner.

Stephen F. Ellis, Sarasota, Florida; and I.W. Whitesell, Jr., Sarasota, for Respondents.

Robert L. Nabors and Virginia Saunders Delegal of Nabors, Giblin & Nickerson, P.A., Tallahassee, Special Counsel for Finance and Tax, Florida Association of Counties, Inc.; Emeline Acton, President, Florida Association of County Attorneys, Inc., Tampa, Florida; and Harry Morrison, Jr., General Counsel, Florida League of Cities, Inc., Tallahassee, Amici Curiae for Florida Association of Counties, Inc. Florida Association of County Attorneys, Inc., and Florida League of Cities, Inc.

Daniel C. Brown and Alan Harrison Brents of Katz, Kutter, Haigler, Alderman, Marks, Bryant & Yon, P.A., Tallahassee, Amici Curiae for Water Oak Management Corporation and John Richard Sellars.

Gloria Einstein, Jacksonville Area Legal Aid, Inc., Orange Park, and Alice M. Vickers, The Housing Workgroup of Florida Legal Services, Inc., Tallahassee, Amicus Curiae for Florida Legal Services, Inc.

Richard E. Gentry, Florida Home Builders Association, Tallahassee, and Robert M. Rhodes and Victoria L. Weber of Steel, Hector & Davis, Tallahassee, Amicus Curiae for Florida Home Builders Association.

Larry E. Levy of the Law Offices of Larry E. Levy, Tallahassee, Amici Curiae for Quinton Dryden, George Alford, and Leon Nettles.

Toby Buel of Three Rivers Legal Services, Inc., Lake City, Amicus Curiae for Wiley Dorman Foxx.


OVERTON, Justice.

We have for review Sarasota County v. Sarasota Church of Christ, Inc., 641 So.2d 900 (Fla. 2d DCA 1994), in which the district court invalidated the special assessment at issue in this case. We have jurisdiction based on express and direct conflict with South Trail Fire Control District v. State, 273 So.2d 380 (Fla. 1973), and Madison County v. Foxx,

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