Palm Beach County v. Town of Palm Beach

LETTS, Judge.

Before us is an appeal by Palm Beach County, protesting the trial judge’s ruling in favor of seventeen municipalities, which ruling required remittance to the cities of one-half of all ad valorem taxes collected from them by the County and used for roads and bridges within the County. Also protested was the lower court’s ruling that non ad valorem taxes expended on roads and bridges should likewise be shared. We reverse in part.

This opinion will not be of lasting significance because the controlling statute has now been repealed. Nonetheless, since we are required to reverse, an…