Department of Revenue v. Johnston

I dissent to the ruling of the Court. I would quash the decision of the district court of appeal and disapprove its rationale. Article VII, section 4 of the Florida Constitution requires that assessments of all property for ad valorem taxation purposes be at “just valuation.” The requirement of “just valuation” was also in predecessor provisions of our. state constitutions before 1968. Art. IX, § 1, Fla. Const. (1885); art. XII, § 1, Fla. Const. (1868). The language was held by this Court to require assessment of property at full market value as early as 1945. See Root v. Wood, 155 Fla. 613,…