Ad Valorem Taxation —
Circuit Court Denial of Challenge On Basis of Leasehold Interest Affirmed — Santa Rosa Island, TXISI-1584.
Circuit Court Ruling Upholding Assessment On Wet Slips At a Marina Reversed, TXISI-1585.
Ad Valorem Taxation —
Assessment of Private Golf, Tennis, Swimming & Social Club Affirmed, TXISI-1586.
Challenge to Assessment of Residential Lot On Barrier Island Rejected By a Circuit Court, TXISI-1587.
Bond Validation —
Baltimore Orioles Spring Training Facility —
Circuit Court Validation of Bonds Affirmed, TXISI-1588.
Amorphous Nature of Under Florida Law Examined, TXISI-1589.
Certificates of Participation (COP) —
Do Not Contemplate a Pledge of Credit —
Only a Purpose – Not a Paramount Purpose Need Be Shown, TXISI-1590.
Legislative Approval Is Not Required, TXISI-1591.
Those Related to Option to Purchase Additional Land Invalidated, TXISI-1592.
Circuit Court Final Judgment Validating Certificates of Participation (COPs) For Acquisition of Land In Everglades From a Sugar Company Affirmed & Reversed In Part, TXISI-1593.
Constitutionality (See Also APPELLATE REVIEW, Statutes; CONSTITUTION (Fla.) (U.S.), Statutes; REVENUE, Dept. of (DOR), Constitutional Challenges) —
Appellate Review Is De Novo, TXISI-1594.
As Applied Challenge, TXISI-1595.
Available Constitutional Interpretation Is Obligatory, TXISI-1596.
County Tax Collector Can Initiate a Declaratory Judgment Action to Clarify a Statutory Mandate Without First Exhausting Administrative Remedies, TXISI-1597.
Equal Protection Clause Does Not Divest All Power of Classification, TXISI-1598.
Facial Constitutionality — Agency Cannot Reach, TXISI-1599.
Facial Constitutionality — Determination of Wholly Independent of Underlying Facts, TXISI-1600.
Facial Constitutionality — Determination of, TXISI-1601.
Facial Constitutionality — Distinguished From As Applied Challenge, TXISI-1602.
Facial Constitutionality — Refund Request Not Prerequisite to, TXISI-1603.
Facial Constitutionality — Time Limit For Different Than For As Applied Challenge, TXISI-1604.
Presumption of —
Is a Strong One, TXISI-1605.
Property Appraiser Cannot Challenge Ad Valorem Tax Statute, TXISI-1606.
Property Appraiser Cannot Initiate Declaratory Judgment Action to Challenge a Statute, TXISI-1607.
Property Appraiser Challenge, TXISI-1608.
Property Appraiser In Official Capacity Cannot Challenge As a Defense Against Taxpayer Suit Unless Expenditure of Public Funds Is At Issue, TXISI-1609.
Property Appraiser (See Also REVENUE, Dept. of (DOR), Ad Valorem, Assessment)
Public Funds Exception to Property Appraiser Constitutional Challenges Is Narrow, TXISI-1610.
Question of Law, TXISI-1611.
Severability of Unconstitutional Portion of a Statute Examined, TXISI-1612.
Single Subject Requirement Less Strenuous Than For Constitutional Provisions, TXISI-1613.
Special Act Found Unlawful As Such, TXISI-1614.
Special Act Found Unlawful As Violative of General Law, TXISI-1615.
Special Acts Cannot Impose Non-Ad Valorem Taxes, TXISI-1616.
Special Purpose Tax Found to Lack Rational Relationship to Some Persons Taxed, TXISI-1617.
Standards For Judicial Determination of, TXISI-1618.
Standing to Bring Challenge Found Lacking, TXISI-1619.
State Officers Lack Standing to Challenge Ad Valorem Valuation Statutes, TXISI-1620.
Test For Examined, TXISI-1621.
Construction (See Also CONSTITUTION (Fla.); RULES & RULEMAKING; TAXATION, Taxing Enactments) —
Agency Construction Entitled To Great Weight —
Especially When the Subject Matter Is Complex & Technical, TXISI-1622.
Longstanding Consistent Policy or Agency Expertise Only, TXISI-1623.
Agency Construction Entitled To Great Weight, TXISI-1624.
Attorney General Opinions Are Entitled to Great Weight, TXISI-1625.
Available Constitutional Interpretation Is Obligatory, TXISI-1626.
Common Law — In Derogation of — Strictly Construed — Exemption, TXISI-1627.
Common Law — In Derogation of — Strictly Construed — Refunds, TXISI-1628.
Common Law — Presumption of Consistency With, TXISI-1629.
Common Sense Approach Is Utilized, TXISI-1630.
Conclusion of Law, TXISI-1631.
Conflict —
Latest Expression Controls, TXISI-1632.
Most Specific Controls Over Conflicting General Statute, TXISI-1633.
To Be Avoided, TXISI-1634.
Deductions Are Matters of Legislative Grace That Are to Be Construed Against the Taxpayer, TXISI-1635.
Different Terms In Different Sections Imply Different Meanings, TXISI-1636.
Exemptions (See Also REVENUE, Ad Valorem, Sales Tax; TAXATION, Taxing Enactments) —
Cases Are Fact Specific, TXISI-1637.
Courts Cannot Create, TXISI-1638.
Immunity Discussed & Distinguished From, TXISI-1639.
Misapplication of Distinguished From, TXISI-1640.
Strict Constitution Doctrine Rooted In Principle That Every Taxpayer Must Pay Their Fair Share, TXISI-1641.
Strictly Construed Against Taxpayer — Except For Municipalities, TXISI-1642.
Strictly Construed Against Taxpayer, TXISI-1643.
Failure To Enact Proposed Legislation — Not Particularly Probative, TXISI-1644.
Immunity Can Only Be Conferred By Clear & Unambiguous Language, TXISI-1645.
Legislative Intent —
Classification of a Law In a Particular Title Or Chapter Is Not Determinative, TXISI-1646.
Determined From the Plain Language of the Statute, TXISI-1647.
Determined Primarily From the Language of the Statute, TXISI-1648.
Is the Polestar, TXISI-1649.
Legislature Is Presumed To Know Meaning of Words Used, TXISI-1650.
Legislature Is Presumed To Know of Existing Law, TXISI-1651.
Legislature Is Presumed to Have Adopted Prior Judicial Statutory Constructions, TXISI-1652.
Legislature Is Presumed to Know of Common Law, TXISI-1653.
Literal Meaning Not Followed If In Contravention of Legislative Intent, TXISI-1654.
Meaning Must Be Accorded All Words & Phrases, TXISI-1655.
Mention of One Thing Implies Exclusion of Another, TXISI-1656.
Plain & Ordinary Terms — Defined By Dictionary, TXISI-1657.
Plain & Unambiguous Language — Inconsistent Agency Construction Does Not Alter the Nature Of, TXISI-1658.
Plain & Unambiguous Language — No Room For Construction, TXISI-1659.
Plain Meaning of Ordinary Words Is Ascertained By Reference to a Dictionary, TXISI-1660.
Plain Meaning of Ordinary Words Is the First Consideration, TXISI-1661.
Presumption of Constitutionality, TXISI-1662.
Presumption of Correctness Is Accorded An Agency’s Construction, TXISI-1663.
Presumption of Effectuality, TXISI-1664.
Refund Provisions Are Strictly Construed, TXISI-1665.
Related Provisions Construed In Para Materia, TXISI-1666.
Ridiculous Result Is Necessarily Erroneous, TXISI-1667.
Sovereign Immunity — Statutory Waiver of Strictly Construed, TXISI-1668.
Special Statute (See Special Law; COUNTY GOVERNMENT)
Statutes Are To Be Construed As a Whole, TXISI-1669.
Statutes Are To Be Construed In Context, TXISI-1670.
Tax Credit Statutes Strongly Construed Against the Taxpayer, TXISI-1671.
Tax Statutes Are To Be Strictly Construed In Favor of Taxpayer, TXISI-1672.
Taxability of Industrial Equipment Constituting a Mixture of Exempt & Taxable Personal Property, TXISI-1673.
Undefined Term Should Be Given Plain & Ordinary Meaning, TXISI-1674.
Undefined Terms– Resort May Be Made to Case Law or Related Statutory Provisions, TXISI-1675.
Words of Common Usage Given Plain & Ordinary Meaning, TXISI-1676.
General Law —
Distinction From Special Law Examined, TXISI-1677.
Retroactive Application —
Absence of Legislative Intent Regarding, TXISI-1678.
Remedial Statutes —
Can & Should Be Retroactively Applied, TXISI-1679.
Defined, TXISI-1680.
Substantive Statutory Amendments Apply Prospectively Only, TXISI-1681.
Special Law —
Defined & Discussed, TXISI-1682.
Found Not Involved, TXISI-1683.
Actions Taken In Violation of Are Void Ab Initio, TXISI-1684.
Advisory Committees Functioning As Fact-Finders or Information Gatherers Are Not Subject to, TXISI-1685.
Advisory Committees Without Decision-Making Authority Are Not Subject to, TXISI-1686.
All Governmental Authorities In Fla. Are Subject to Unless Specifically Exempt, TXISI-1687.
Public Officials May Consult With Staff Without Being Subject to, TXISI-1688.
Violations Can Be Cured By Independent, Final, Meaningful Action Taken In the Sunshine, TXISI-1689.
Business Tax Ordinance Upheld As Constitutional As Applied to Attorneys, TXISI-1690.
Alcoholic Beverage License —
Foreclosure of Lien On Vacated, TXISI-1691.
Assessment (See REVENUE, Dept. of)
Boxing Promoters — 548.06 —
Tax Found Inapplicable to Cable T.V. Distributors, TXISI-1692.
Citrus — 601.155 Equalization Tax —
601.15 Provision Regarding Advertising Campaign, Etc; Found Unconstitutional As Violative of the 1st Amendment, TXISI-1693.
Circuit Court Declaratory Judgment That This Tax For State-Sponsored Generic Advertising Is Violative of the First Amendment Affirmed, TXISI-1694.
Exemption Contained Within 601.155 Found to Violate the Import-Export Clause of the U.S. Constitution, TXISI-1695.
Exemption For Non-Florida U.S. Juice — Declared Unconstitutional — Collection of Exempted Tax Ordered, TXISI-1696.
History of the Dept. of Citrus Examined, TXISI-1697.
Constitutional Challenges (See Also CONSTITUTION (Fla.) (U.S.); PRACTICE & PROCEDURE, DOAH, Jurisdiction; REVENUE, Dept. of) —
DOAH Cannot Adjudicate, TXISI-1698.
Defined & Discussed, TXISI-1699.
Immunity Distinguished From Exemption (See REVENUE, Dept. of, Ad Valorem, Assessment, Immunity; STATUTES, Exemptions)
Municipal Telecommunications Service Tax (See Also DECLARATORY STATEMENTS, Revenue) —
Found Inapplicable to Cellular Toll Calls, TXISI-1700.
Parking Tax (See CITY OF MIAMI)
Penalty (See REVENUE, Dept. of, Penalty)
Privilege Fee —
Declared To Be An Illegal Tax, TXISI-1701.
Found Not To Constitute a Franchise Fee, TXISI-1702.
Municipality — Utility, TXISI-1703.
Refund — Application For Denied, TXISI-1704.
Taxing Enactments (See Also REVENUE, Ad Valorem, Exemption; STATUTES) —
Strictly Construed Against the Government, TXISI-1705.
Telecommunications Right-of-Way Occupancy Fee (See BROWARD COUNTY & PALM BEACH COUNTY)
Telecommunications Tax (See Also COUNTY GOVERNMENT) —
166.235 Tax Applicable to Both Counties & Municipalities, TXISI-1706.
Tourist Development Tax (See Also BROWARD COUNTY; COUNTY GOVERNMENT) —
Circuit Court Ruling That the Tax Was Not Applicable to Fee Charged By Online Travel Companies Affirmed, TXISI-1707.
Exhaustively Explored, TXISI-1708.
Online Travel Companies Do Not Grant Possessory or Use Rights In Hotel Properties Owned By Third Parties, TXISI-1709.
Online Travel Companies Merely Transfer a Reservation Request From the Tourist to the Hotel, TXISI-1710.
Orange County Challenge to Internet Travel Company Remittance Based On Discounted Rather Than Actual Price of Motel Rooms, TXISI-1711.
Order On Motion For Rehearing En Banc or Certification: Alachua County et al. v. Expedia Inc. et al., TXISI-1712.
To Be Read In Para Materia With the Transient Rental Tax, TXISI-1713.
Use Tax (See REVENUE, Dept. of)
User Fees (See Also COUNTY GOVERNMENT) —
Distinction From a Tax Examined, TXISI-1714.
Refusing the Service Need Not Be a Practicable Alternative, TXISI-1715.
Three (3) Part Test For, TXISI-1716.
Unconstitutionality of Does Not Convert a Fee Into a Tax, TXISI-1717.
Utility Connection Fee (See UTILITIES)
Workers’ Compensation Carrier Assessment (See LABOR & EMPLOYMENT SECURITY, Dept. of (Now Known As FINANCIAL SERVICES, Dept. of))
Connection Fee — Water & Sewer —
Circuit Court Invalidation of As An Illegal Tax Reversed, TXISI-1718.
Ad Valorem —
Tangible Personal Property — Mobile Homes — Lease Vis Ownership of Land Beneath —
Circuit Court Holding That 193.075 Is Constitutional Affirmed, TXISI-1719.
Circuit Court Rejection of Proposed Settlement of Class Action Regarding Emergency Medical Services Special Assessment —
Affirmed & Reversed In Part, TXISI-1720.