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Florida Attorney General Reports

Decided October 6, 1989Published

1Opinion of the Court

The Honorable Mary W. Morgan Supervisor of Elections Collier County Collier Government Complex 3301 Tamiami Trail East Naples, Florida 33962

Dear Ms. Morgan:

As Supervisor of Elections of Collier County, you have asked substantially the following question:

Is the imposition of impact fees a levy of taxes so that a referendum on the imposition of such fees could not be conducted by mail ballot election pursuant to s. 101.6102, F.S., as amended by s. 1, Ch. 89-52, and s. 27, Ch. 89-338, Laws of Florida?

In sum:

The imposition of impact fees is not a levy of taxes. Therefore, a referendum on the…

2Cases cited6 opinions

  1. Wheeler v. MeggsSupreme Court of Florida · 1918
  2. Contractors & Builders Ass'n v. City of DunedinSupreme Court of Florida · 1976
  3. Loxahatchee Ecd v. Sch. Bd. Palm Beach Cty.District Court of Appeal of Florida · 1986
  4. LOXAHATCHEE RIVER ECD v. School Bd.Supreme Court of Florida · 1987
  5. City of Dunedin v. Contractors & Builders Ass'nDistrict Court of Appeal of Florida · 1975

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