Supreme Court of Florida

Florida Statutes section 218.503(5)(a), authorizing a municipality to impose a parking tax, but restricting which municipalities may do so, constitutes a special law authorizing the imposition of non-ad valorem taxes in violation of the Florida Constitution.

Appellate Information

• Decided 07/11/2002
• Published 07/11/2002

Judges

• PARIENTE, J.

Court

• Supreme Court of Florida

Counsel

• For Appellant:
  
• Alejandro Vilarello and Maria J. Chiaro, Miami, FL;  and Joseph H. Serota, Mitchell A. Bierman, and Christopher F. Kurtz of Weiss, Serota, Helfman, Pastoriza & Guedes, P.A., Miami, FL, for Appellant.


• For Appellees:
  
• Thomas J. Korge and Christopher G. Korge of Korge & Korge, Coral Gables, FL;  and Mark J. Heise and David Markarian of Heise Markarian Foreman, Miami, FL, for Appellees., Robert A. Ginsburg, Miami-Dade County Attorney, and Jess McCarty, Assistant County Attorney, Miami, FL, for Miami-Dade County and Laureen Varga, Intervenors/Appellees.