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CITY OF MIAMI v. McGRATH

No. SC01-1562.

824 So.2d 143 (2002)

CITY OF MIAMI, Appellant, v. Patrick McGRATH III, et al., Appellee.

Supreme Court of Florida.

July 11, 2002.

Attorney(s) appearing for the Case

Alejandro Vilarello and Maria J. Chiaro, Miami, FL; and Joseph H. Serota, Mitchell A. Bierman, and Christopher F. Kurtz of Weiss, Serota, Helfman, Pastoriza & Guedes, P.A., Miami, FL, for Appellant.

Thomas J. Korge and Christopher G. Korge of Korge & Korge, Coral Gables, FL; and Mark J. Heise and David Markarian of Heise Markarian Foreman, Miami, FL, for Appellees.

Robert A. Ginsburg, Miami-Dade County Attorney, and Jess McCarty, Assistant County Attorney, Miami, FL, for Miami-Dade County and Laureen Varga, Intervenors/Appellees.

PARIENTE, J.

We have on appeal a decision of the Third District Court of Appeal declaring invalid a state statute. See McGrath v. City of Miami, 789 So.2d 1168 (Fla. 3d DCA 2001). We have jurisdiction. See art. V, § 3(b)(1), Fla. Const. Because we conclude that section 218.503(5)(a), Florida Statutes (1999), constitutes a special law authorizing the imposition of non-ad valorem taxes in violation of the Florida...

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