Paul v. Daytona Beach Racing & Recreational Facilities District

RAWLS, Judge.

Defendants, the Tax Collector and Tax Assessor of Volusia County, joined by the Comptroller of the State of Florida and the County of Volusia, a political subdivision of the State of Florida, appeal from an adverse decree entered on the pleadings.

This cause is an old friend1 and a review of its history is necessary to reach the salient points on appeal. On November 16, 1960, Daytona Beach Racing and Recreational Facilities District (hereinafter termed District) filed its complaint seeking a judicial declaration as to the legality and validity vel non of ad valorem taxes levied *654upo…