Sarasota County v. Town of Longboat Key

BOYD, Justice.

Three cities and a town filed suit under section 125.01(6), Florida Statutes (1975), which implements article VIII, section 1(h), Florida Constitution, against the appellant Sarasota County. The municipalities were seeking relief from the levy of taxes allegedly used to finance services which were of no real or substantial benefit to residents or property of the incorporated areas of the county. The Sarasota County Circuit Court held for the plaintiffs, directing creation of two major taxing districts, and set the millage assessments for the districts. On appeal and cross appeal…