South Trail Fire Control Dist., Sarasota County v. State, s. 42824

• Decision Date: 21 February 1973
• Docket Number: 42825,Nos. 42824,s. 42824
• Citation: 273 So.2d 380
• Parties: SOUTH TRAIL FIRE CONTROL DISTRICT, SARASOTA COUNTY, Florida, a political subdivision of the State of Florida, Appellant, v. STATE of Florida, and the Taxpayers, Property Owners and Citizens of the South Trail Fire Control District, Sarasota County, Florida, including nonresidents owning property or subject to taxation therein, et al., Appellees. SOUTH TRAIL AREA FIRE CONTROL DISTRICT, a Florida corporation, Appellant, v. TOWN HALL et al., Appellees.
• Court: Florida Supreme Court

Page 380

273 So.2d 380

SOUTH TRAIL FIRE CONTROL DISTRICT, SARASOTA COUNTY, Florida, a political subdivision of the State of Florida, Appellant, v. STATE of Florida, and the Taxpayers, Property Owners and Citizens of the South Trail Fire Control District, Sarasota County, Florida, including nonresidents owning property or subject to taxation therein, et al., Appellees.

SOUTH TRAIL AREA FIRE CONTROL DISTRICT, a Florida corporation, Appellant, v. TOWN HALL et al., Appellees.

Nos. 42824, 42825.

Supreme Court of Florida.

Feb. 21, 1973.

Nelson, Stinnett, Surfus, Korp & Payne, Venice, and Freeman, Richardson, Watson, Slade & McCarthy, Jacksonville, for appellant.

Henry P. Trawick, Jr., of Millican & Trawick, Sarasota, for appellees.

ADKINS, Justice.

These related causes, consolidated for convenience, are direct appeals from two dependent judgments of the Circuit Court of Sarasota County, one declaring Ch. 70--933, Laws of Florida, to be unconstitutional, and a second denying validation of a bond issue. We have jurisdiction. Fla.Const., art. V, § 4, F.S.A.

Appellant, Fire District, a special taxing district created by the Legislature, sought to issue $200,000 in bonds to help provide fire protection for the property encompassed by the Fire District in Sarasota County. The financing would come from taxes based on an assessment plan authorized by the Legislature in Ch. 70--933, Laws of Florida, and approved by the voters in a referendum election. The statute contains the following:

'Said district shall have the duty, right, power and authority to levy and collect special assessments for benefits against all assessable property within its territorial bounds in order to provide funds for the purposes of said district. The furnishing of protection against fire, and the furnishing of ambulance service in accordance with the purposes of the district are hereby declared to be benefits to all property within the territorial bounds of the district and the following maximum rates of assessment are hereby found, determined and declared to be reasonable and in such amounts as not to exceed the benefits accruing to said property within the district. The rate of such assessments for protection against fire and the furnishing of ambulance service shall be fixed by a resolution of the board of fire commissioners as hereinafter provided, but in no event shall exceed the sum of five cents (5cents) per square foot for business and commercial buildings; the sum of ten dollars ($10.00) per annum on single family residences; the sum of twelve dollars and fifty cents ($12.50) per annum on duplex residences (two (2) family); the sum of ten dollars ($10.00) per each apartment unit located within a condominium or cooperative building or apartment rental building; the sum of fifty cents (50cents) per annum on unimproved subdivided lots; the sum of ten cents (10cents) per annum per acre on unsubdivided acreage, with a maximum per annum of fifteen dollars ($15.00) per parcel; five dollars ($5.00) per annum per rental trailer space in rental trailer parks. Rental trailer parks, motels and apartments in excess of two (2) families are construed as business. Multistory residential buildings shall be assessed an additional sum not to exceed five dollars ($5.00) per residential unit above the second floor. Said commissioners, in making assessment rolls, shall consider size of property, fire hazard and protection provided.' (Emphasis supplied)

Town Hall and other commercial property owners, hereafter referred to as 'Owners,' filed suit against the planned assessment, attacking the validity of Ch. 70--933, Laws of Florida. The Circuit Court held the act to be unconstitutional and then denied the validation of the bond issue because part of the repayment plan had been invalidated.

The Owners submit the following question in their brief:

'Whether a determination of benefits accruing to business and commercial property by he Legislature is constitutional when the property is assessed on an area basis and all other property in the tax district is assessed at a flat rate basis and the evidence shows that the special assessments paid by business and commercial property as a result are discriminatory when compared with other property.'

The Owners say the primary question is one of discrimination in that business and commercial property owners were paying 17.2% Of the total assessments, while the value of their property was only 10.8% Of all of the property in the district and they receive only 6% Of the actual services of the district. The percentage of benefit was attempted to be shown by analyzing the number of fire calls. However, the evidence indicates that 34% Of the structural fires in 1971 occurred in commercial structures. The Chief of the Fire District testified that the average would be around 27% To 28% Of all structural fires, which is well above the 17% Of the cost borne by the commercial property owners.

There is evidence that a commercial fire automatically demands more man power and equipment because of the condition surrounding a commercial structure, the size of the building, the density of buildings in a commercial area, and the volume of flammable materials collected in a commercial or business structure. Commercial owners receive an annual fire inspection, which is available to residential owners only...