Robert L. Nabors and Bethany A. Burgess of Nabors, Giblin and Nickerson, P.A., Tallahassee, FL, and Harry Morrison, Jr. , Tallahassee, FL, on behalf of the Florida League of Cities, Inc.; Pamela Jo Bondi , Attorney General, Scott D. Makar , Solicitor General, Courtney Rebecca Brewer , Deputy Solicitor General, and Joseph C. Mellichamp, III , Chief Assistant Attorney General, Office of the Attorney General, Tallahassee, FL, on behalf of the State of Florida, Office of the Attorney General, the Board of Trustees of the Internal Improvement Trust Fund of the State of Florida, the Department of Agriculture and Consumer Services, the Department of Environmental Protection, the Department of Transportation, and the Fish and Wildlife Conservation Commission; and Arthur S. Hardy and Hunter Carroll of Matthews Eastmoore , Sarasota, FL, on behalf of the School Board of Sarasota County, As Amici Curiae.
Supreme Court of Florida.
POLSTON, J.
The North Port Road and Drainage District (NPRDD), a municipal dependent special district wholly contained within the City of North Port, levied non-ad valorem special assessments against nine parcels of real property owned by West Villages Improvement District, an independent special district of the State of Florida. The Second District Court of Appeal in West Villages Improvement District v. North Port Road & Drainage District,
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