North Brevard County Hospital District v. Roberts

GRIFFIN, Judge.

The appellant in this case is the North Brevard County Hospital District (the “Hospital District”), which was created by a special act of the state legislature in 1953 as a special tax district. Appellees are Brevard County (the “County”) and its Board of County Commissioners (the “Commission”). Because of an apparent discrepancy between the special act creating the *1111Hospital District and a subsequently enacted general law, a dispute arose between appellant and appellees in 1988 concerning the right of the County to levy an ad valo-rem tax at a lower millage rate than the one…