City of Miami v. Dade County

In an action for a declaratory decree brought by Dade County, Florida, against the City of Miami, Florida, the following final decree was entered:

“Plaintiff seeks a declaratory decree as to whether the City of Miami is governed by the provisions of Section 193.03, Florida Statutes [F.S.A.], which regulates the tax millage that may be levied upon a tax assessment roll prepared by the county tax assessor.

“The statute requires a reduction in the preceding year’s levy proportionate to the increase in the general level of assessed valuation. Provision is made for a ten percent increase, subject to…