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ALACHUA COUNTY v. ADAMS

No. 96-257.

677 So.2d 396 (1996)

ALACHUA COUNTY, Florida, a Political Subdivision of the State of Florida, and the City of Gainesville, an Incorporated Municipality Within Alachua County, Florida, Appellants, v. Dwight ADAMS, Individually, as a Citizen and Taxpayer of Alachua County, Florida, Appellee.

District Court of Appeal of Florida, First District.

July 25, 1996.

Attorney(s) appearing for the Case

Robert L. Nabors and Harry F. Chiles of Nabors, Giblin & Nickerson, P.A., Tallahassee, Special Counsel, for Appellants.

Marion J. Radson, Gainesville, for Appellant City of Gainesville.

Mary A. Marshall, Gainesville, for Appellant Alachua County.

Joseph W. Little, Gainesville, for Appellee.

BOOTH, Judge.

This cause is before us on appeal from a declaratory judgment holding chapter 94-487, Laws of Florida, to be an unconstitutional special act. We affirm.

The issue here is the validity of a special act permitting Alachua County to use tax revenues raised under a general law for a purpose not enumerated in (and, indeed, prohibited by) that general law.

Florida Statute section 212.055(2), a general law, authorizes Florida counties to levy...

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