Quinton DRYDEN, et al., Petitioners,
v.
MADISON COUNTY, Florida, Respondent.
Supreme Court of Florida.https://leagle.com/images/logo.png
May 15, 1997.
Rehearing Denied July 9, 1997.
Attorney(s) appearing for the Case
Larry E. Levy and Loren E. Levy of the Levy Law Firm, Tallahassee, for Petitioners.
George T. Reeves and Edwin B. Browning, Jr. of Davis, Browning & Schnitker, P.A., Madison; and Ken Van Assenderp, Tallahassee, for Respondent.
Robert A. Butterworth, Attorney General; Joseph C. Mellichamp, III, Senior Assistant Attorney General and Thomas P. Crapps and Eric J. Taylor, Assistant Attorneys General, Tallahassee, for Florida Department of Revenue, Amicus Curiae.
Keith C. Hetrick, Tallahassee; and Robert M. Rhodes and Victoria L. Weber of Steel, Hector & Davis L.L.P., Tallahassee, for Florida Home Builders Association, Amicus Curiae.
Robert L. Nabors and Virginia Saunders Delegal of Nabors, Giblin & Nickerson, P.A., Tallahassee; and Herbert W.A. Thiele, President, Florida Association of County Attorneys, Inc., Tallahassee, for Florida Association of Counties and Florida Association of County Attorneys, Amici Curiae.
Daniel C. Brown of Katz, Kutter, Haigler, Alderman, Marks, Bryant & Yon, P.A., Tallahassee, for Water Oak Management Corporation and John Richard Sellars, Amici Curiae.
Sanford A. Minkoff, Lake County Attorney, Tavares, for Lake County, Florida, Amicus Curiae.
Supreme Court of Florida.
SHAW, Justice.
We have for review Dryden v. Madison County,672 So.2d 840 (Fla. 1st DCA 1996), wherein the court certified:
Is the holding of Gulesian v. Dade County School Bd.,281 So.2d 325 (Fla.1973), which provides that under certain circumstances a governmental entity need not refund proceeds from a tax or, in this case, a special assessment that is later determined...
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