Knapp I v. City of Jacksonville

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

The City of Jacksonville (the city) adopted a public safety surcharge (the surcharge). The city collected amounts from Plaintiffs (taxpayers) under the surcharge and then amended the ordinance imposing the surcharge (the ordinance as amended will be referred to as “the amended surcharge” and the two actions will be referred to collectively as “the surcharges”). The city has also collected amounts from taxpayers under the amended surcharge.

Taxpayers filed this action challenging the validity of the surcharges under Article XI, section 11 and section…