Legal Opinion
Department of Revenue v. Ford
Supreme Court of Florida
Decided September 8, 1983No. 62555PublishedCited by 4 opinions
1Opinion of the Court
ADKINS, Judge.
This is a review of a decision of the Fifth District Court of Appeal declaring section 193.481, Florida Statutes (1981), to be unconstitutional as applied, which is reported at 417 So.2d 1109 (Fla. 5th DCA 1982). We have jurisdiction. Art. V, § 3(b)(3), Fla. Const.
Section 193.481 requires the separate ad valorem assessment and taxation of separately-owned subsurface rights in Florida. The respondents in this case are owners of separate subsurface rights in several thousand acres of land in Volusia County, Florida. Volusia County is within the limits of the multi-county St. Johns…
2Cases cited8 opinions
- Walter v. SchulerSupreme Court of Florida · 1965
- Deltona Corporation v. BaileySupreme Court of Florida · 1976
- District School Board of Lee County v. AskewSupreme Court of Florida · 1973
- SOUTHERN BELL TELEPHONE & T. CO. v. County of DadeSupreme Court of Florida · 1973
- Spooner v. AskewSupreme Court of Florida · 1976
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3Cited by4 opinions
- Florida Dept. of Revenue v. HowardSupreme Court of Florida · 2005
- Board of County Commissioners Broward County Florida v. Lori Parrish, Broward County Property AppraiserDistrict Court of Appeal of Florida · 2014
- In Re Polygraphex Systems, Inc.United States Bankruptcy Court, M.D. Florida · 2002
- Caley v. HiggsDistrict Court of Appeal of Florida · 1989