State v. Swinscoe

OVERTON, Justice.

This is a direct appeal from a judgment of the circuit court of Broward County holding the documentary stamp tax set forth in section 201.02(2), Florida Statutes (1977),1 could only be applied prospectively and further holding section 201.02(3), Florida Statutes (1977),2 unconstitutional. We have jurisdiction.3

*2These statutory subsections concern the taxation of ownership interests in cooperative apartments, ’ and subsection 201.02(3) requires cooperative apartment owners to record stock certificates which reflect an interest in the cooperative apartments. The Department of…