Frank v. Barker

Amendment 59 stice, referred to as the “Godzilla” of constitutional amendments. The confusion created by the passage of this amendment persists still today, and now the majority’s opinion ignores the one element of the amendment that has been interpreted in a consistent manner. Heretofore, this court has consistently held that the rollback provision of Amendment 59 is triggered only when there has been a countywide reappraisal resulting in an increase in the aggregate value of taxable real and personal property in excess of ten percent or more over the previous year. See Worth v. City of…