Fine v. Firestone

448 So. 2d 984
CourtSupreme Court of Florida
DecidedMarch 27, 1984
Docket64739
StatusPublished
Cited by107 cases

This text of 448 So. 2d 984 (Fine v. Firestone) is published on Counsel Stack Legal Research, covering Supreme Court of Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Fine v. Firestone, 448 So. 2d 984 (Fla. 1984).

Opinion

448 So.2d 984 (1984)

Martin FINE, Petitioner,
v.
George FIRESTONE, Respondent.

No. 64739.

Supreme Court of Florida.

March 27, 1984.
Rehearing Denied April 23, 1984.

*985 Irwin J. Block, Stuart L. Simon and Burt S. Hellman of Fine, Jacobson, Block, Klein, Colan & Simon, and Arthur J. England, Jr. of Steel, Hector & Davis, Miami, for petitioner.

Jim Smith, Atty. Gen., Mitchell D. Franks, Chief Trial Counsel and Eric J. Taylor, Asst. Atty. Gen., Tallahassee, for respondent.

Dennis M. O'Connor, Coral Gables, amicus curiae for Floridians for Tax Relief, Florida Citizens for Tax Relief and Limit Government Committee, George Schulte, Ed Havill and Y.Y. Phillips, Jr.

Bruce Rogow, Fort Lauderdale, amicus curiae for American Civil Liberties Union Foundation of Florida.

Earl B. Hadlow and Robert J. Winicki of Mahoney, Hadlow & Adams, Jacksonville, amicus curiae for Southeastern Legal Foundation.

Scott Carruthers, Asst. Gen. Counsel, Tallahassee, amicus curiae for Florida Educ. Ass'n/United.

Judith A. Brechner, Tallahassee, amicus curiae for Ralph D. Turlington.

Ronald A. Zumbrun, John H. Findley and Joseph E. Maloney, Sacramento, Cal., and James F. Pollack, Coral Gables, amicus curiae for Pacific Legal Foundation.

Robert E. Gibson, Tallahassee, amicus curiae.

Joseph W. Little, Gainsville, amicus curiae.

OVERTON, Justice.

Petitioner, Martin Fine, sought an extraordinary writ from the First District Court of Appeal directing the secretary of state to remove from the 1984 general election ballot a proposed constitutional amendment identified as Citizens' Choice on Government Revenue. In an opinion reported as Fine v. Firestone, 443 So.2d 253 (Fla. 1st DCA 1983), the district court declined to issue the extraordinary writ but certified the following questions to this Court:

WHETHER IN THE CIRCUMSTANCES PRESENTED THE PROPOSED CONSTITUTIONAL AMENDMENT IS SUSCEPTIBLE TO CONSTITUTIONAL CHALLENGE BY PETITION FOR AN EXTRAORDINARY WRIT, AND IF SO:
WHETHER THE PROPOSED REVENUE LIMITATION AMENDMENT INVOLVED IN THIS CASE COMPORTS WITH ARTICLE XI, SECTION 3, FLORIDA CONSTITUTION, AND IF SO:
WHETHER THE PROPOSED REVENUE LIMITATION AMENDMENT INVOLVED IN THIS CASE IS PRESENTLY SUSCEPTIBLE TO A DUE PROCESS CHALLENGE UNDER THE FEDERAL CONSTITUTION.

Id. at 257. We have jurisdiction, article V, section 3(b)(4), Florida Constitution.

In summary, we find that the extraordinary writ of mandamus is a proper means for resolving the strictly legal issue of whether the Citizens' Choice proposal addresses more than one subject in violation of article XI, section 3 of the Florida *986 Constitution. We therefore answer the first certified question in the affirmative.

We hold that the Citizens' Choice proposal clearly violates the single-subject requirement of the Florida Constitution. We find that the proposal includes at least three subjects, each of which affects a separate existing function of government. First, it limits how governments can tax, thereby affecting the general operation of state and local government. Second, it restricts all government user-fee operations, such as garbage collection, water, electric, gas, and transportation services which are paid for by the users of the services. Third, it affects the funding of capital improvements through revenue bonds, which are financed from revenue generated by the capital improvements. Accordingly, the second certified question is answered in the negative.

Having so answered the second certified question, it is unnecessary for this Court to address the third certified question.[1] The reasons for our holdings are fully expressed below.

Factual History

The proposed amendment originated with an initiative petition for a constitutional amendment entitled "Citizens' Choice on Government Revenue." The initiative petition was signed by the requisite number of voters and was approved by the secretary of state for inclusion on the 1984 general election ballot as Amendment One. The ballot summary and full language of the proposed constitutional provision read as follows:

Ballot title and summary:
CITIZENS' CHOICE ON GOVERNMENT REVENUE
Limits the state and each taxing unit to 1980-81 revenue dollars plus ad valorem taxes on subsequent new construction and annual adjustments of two-thirds of the Consumer Price Index percentage change; however, the maximum annual adjustment increase for ad valorem taxes is five percent. Revenue limits may be exceeded only with voter approval, for specified purposes, amounts and periods. Enforcement is by setting aside excess revenue, reduction of rates and taxpayer suits. Includes related provisions.
The following new section is added to Article VII of the Florida Constitution:
CITIZENS' CHOICE ON GOVERNMENT REVENUE:
(a) Revenue received by the state and by each taxing unit for each fiscal period shall be limited to the revenue limit for the preceeding [sic] fiscal period plus the annual adjustment and any ad valorem taxes on improvements due to new construction subject to assessment for the first time.
(b) For purposes of this section:
(1) revenue includes ad valorem taxes, other taxes and all other receipts, but excludes receipts from the United States government and its instrumentalities, bonds issued, loans received and the cost of investments sold. Receipts of agencies and instrumentalities and proprietary and trust funds shall be included in the revenue of the state or other taxing unit as appropriate.
(2) the annual adjustment for each fiscal period shall be the revenue limit of the preceeding [sic] fiscal period times two-thirds of the percentage change in the Consumer Price Index for All Urban Consumers, U.S. City Average, All Items, 1967 = 100, or successor reports, for the preceeding [sic] calendar year, as initially reported by the United States Department of Labor, Bureau of Labor Statistics; however for ad valorem taxes no annual adjustment increase shall exceed five percent of the ad valorem taxes of preceeding [sic] fiscal period.
(3) each fiscal period shall be twelve months[.]
*987 (4) the initial revenue limit, for the first fiscal period beginning after the effective date of this section, shall be calculated by using the revenue in the fiscal period beginning in 1980, plus subsequent changes due to annual adjustments and ad valorem taxes on new construction, as if this section had been in effect.
(c) Revenue collected in excess of a revenue limit shall be placed in escrow until the following fiscal period, in which period it shall be deemed revenue received, and applicable rates shall be reduced in an amount reasonably calculated to comply with the revenue limits of this section.
(d) When authorized by vote of the electors of a taxing jurisdiction:
(1) revenue limits may be exceeded for specified purposes and amounts, for not longer than two fiscal periods;
(2) revenue limits may be exceeded to provide for principal and interest payments on designated bonds for specified purposes.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Kenneth J. Detzner, etc. v. League of Women Voters of Florida
256 So. 3d 803 (Supreme Court of Florida, 2018)
Florida Carry, Inc. v. University of North Florida
133 So. 3d 966 (District Court of Appeal of Florida, 2013)
Advisory Opinion to the Attorney General re Water & Land Conservation
123 So. 3d 47 (Supreme Court of Florida, 2013)
Graham v. Haridopolos
75 So. 3d 315 (District Court of Appeal of Florida, 2011)
Las Vegas Taxpayer Accountability Committee v. City Council
208 P.3d 429 (Nevada Supreme Court, 2009)

Cite This Page — Counsel Stack

Bluebook (online)
448 So. 2d 984, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fine-v-firestone-fla-1984.