Legal Opinion
Department of Revenue v. General American Transportation Corp.
Supreme Court of Florida
Decided February 18, 1988No. Nos. 69756 and 69757PublishedCited by 1 opinion
1Opinion of the Court
OVERTON, Justice.
The Department of Revenue appeals the decision of the First District Court of Appeal in Department of Revenue v. General American Transportation Corp., 504 So.2d 1259 (Fla. 1st DCA 1986), which held unconstitutional, as applied, the ad valorem taxation of private line railroad cars under section 193.085(4), Florida Statutes (1979). The district court also certified the following question as one of great public importance:
Is the assessment for ad valorem tax of private-line railcars, pursuant to section 193.085(4)(b), Florida Statutes (1979), unconstitutionally discriminatory…
2Cases cited11 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
- Fargo v. HartSupreme Court of the United States · 1904
- Davis v. WallaceSupreme Court of the United States · 1922
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Florida E. Coast Ry. Co. v. Dept. of Rev.District Court of Appeal of Florida · 1993