Metropolitan Dade County Transit Authority v. State Dept. of Highway Safety and Motor Vehicles
| Decision Date | 27 June 1973 |
| Docket Number | 42506,Nos. 42487,s. 42487 |
| Parties | METROPOLITAN DADE COUNTY TRANSIT AUTHORITY, Appellant, v. STATE of Florida DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES, Appellee. PALM BEACH COUNTY, a political subdivision of the State of Florida, Appellant, v. STATE of Florida DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES, Appellee. |
| Court | Florida Supreme Court |
Stuart Simon, Dade County Atty., Michael B. Small, County Atty., and R. William Rutter, Jr., Asst. County Atty., for appellants.
Edwin E. Strickland, Tallahassee, for appellee.
These direct appeals seek review of two separate final judgments entered by the Circuit Court of Leon County which initially and directly construed provisions of the Florida Constitution, namely, Article VII, § 1(b) and (c), F.S.A. We have jurisdiction under Fla.Const. art. V, § 3(b)(1) (1973).
Appellants, Metropolitan Dade County Transit Authority and Palm Beach County, filed individual complaints against Appellee, Department of Highway Safety and Motor Vehicles, for declaratory relief and a partial refund of monies paid by them for motor vehicle license taxes on their county-owned buses. These state license taxes were imposed pursuant to Fla.Stat. § 320.08(12), F.S.A., styled 'LOCAL BUSES' which levies on each local bus a license tax of $12.50 plus $1.50 per cwt. Contesting the applicability of this statute, appellants in their separate complaints argued that county buses should be taxed under Fla.Stat. § 320.08(11), F.S.A., pertaining to 'EXEMPT OR OFFICIAL' vehicles and imposing a lower tax, i. e., a $3.00 flat fee on each bus.
The trial judge, upon motions, granted judgments on the pleadings for the Department of Highway Safety and Motor Vehicles against Metropolitan Dade County Transit Authority and Palm Beach County, respectively. The court said the county buses in question are taxable as 'LOCAL BUSES' under Fla.Stat. § 320.08(12), F.S.A., and that said buses are not 'EXEMPT OR OFFICIAL' motor vehicles which would be subject to the lower tax in Fla.Stat. § 320.08(11), F.S.A. From these adverse rulings, appellants filed separate appeals here which we consolidated.
In reaching his decisions, the trial judge discussed Fla.Const. art. VII, § 1(b) and (c) in stating that real property and tangible personal property including motor vehicles are exempt from state ad valorem taxation. By explaining these constitutional provisions, the judge Construed language in our constitution giving us appeal jurisdiction. Armstrong v. City of Tampa, 106 So.2d 407 (Fla.1958); and Ogle v. Pepin, 273 So.2d 391 (Fla.1973).
At this point, we recognize the well-settled rule that precludes us from deciding constitutional questions whenever the case can be disposed of on a non-constitutional ground. In re Estate of Sale, 227 So.2d 199, 201 (Fla.1969). This principle applies here because our decision will Not require an interpretation or an explanation of constitutional language; it turns on matters of statutory construction.
The key statutes for our consideration are Fla.Stat. § 320.08(11), F.S.A.:
'Exempt or official,-
'X' Series: All exempt or official tags: $3.00 flat.'
and Fla.Stat. § 320.08(12), F.S.A.:
'Local buses.-
'C' Series: Buses and passenger cars operated wholly within cities or within twenty-five miles thereof: $12.50 flat plus $1.50 per cwt.'
The central question becomes whether county buses are either exempt or official motor vehicles which are subject to the lower license tax in Fla.Stat. § 320.08(11), F.S.A. Inasmuch as Metropolitan Dade County Transit Authority and Palm Beach County concede that their buses...
To continue reading
Request your trial
-
Sullivan v. Sapp
...Court will ordinarily refrain from proceeding to decide the constitutional question. See Metro. Dade County Transit Auth. v. State Dep't of Highway Safety & Motor Vehicles, 283 So.2d 99, 101 (Fla.1973); In re Estate of Sale, 227 So.2d 199, 201 (Fla.1969). However, we also recognize the well......
-
In re Holder, SC03-1171.
...a constitutional challenge to a statute or conduct by a government official. In Metropolitan Dade County Transit Authority v. State Department of Highway Safety & Motor Vehicles, 283 So.2d 99 (Fla.1973), at issue was whether county-owned buses should be taxed under the Florida Statutes as "......
-
Avila South Condominium Ass'n, Inc. v. Kappa Corp.
...final orders. Division of Beverage v. Foremost-McKesson, Inc., 330 So.2d 143 (Fla.1976); Metropolitan Dade County Trans. Auth. v. State Dept. of Highway Safety & Motor Vehicles, 283 So.2d 99 (Fla.1973); Williston Highlands Development Corp. v. Hogue, 277 So.2d 260 (Fla.1973). Insofar as the......
-
Oldham v. Rooks
...361 So.2d 140 ... Gordon G. OLDHAM, Jr., State Attorney of the Fifth Judicial Circuit, ... appeal from the Circuit Court of Citrus County which held Section 839.07, Florida Statutes ... State, 322 So.2d 551 (Fla.1975); Metropolitan Dade County Transit Authority v. State Department of Highway Safety and Motor Vehicles, 283 So.2d 99 ... ...