City of Treasure Island v. Strong

Plaintiff, City of Treasure Island, is appealing from a finding by the chancellor that certain assessment liens were void and unenforceable.

In an effort to halt beach erosion, the City constructed a series of groins running from privately owned water front property and extending into the Gulf of Mexico. The City sought to finance this construction through the sale of revenue certificates which were to be paid from taxes specially assessed. The circuit court of Pinellas County entered a decree validating the revenue certificates. In this decree the court stated that the cost of the…