State, Department of Revenue v. Whitfield

Supreme Court of Florida

State, Department of Revenue v. Whitfield

341 So. 2d 770

CourtSupreme Court of Florida

DecidedJanuary 13, 1977

DocketNo. 47673

StatusPublished

This text of 341 So. 2d 770 (State, Department of Revenue v. Whitfield) 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.

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State, Department of Revenue v. Whitfield, 341 So. 2d 770 (Fla. 1977).

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Opinion

HATCHETT, Justice.

This is a direct appeal of an order of the Circuit Court of Calhoun County declaring Section 195.087(1), Florida Statutes (1975), unconstitutional. We have jurisdiction under Article V, Section 3(b)(1), Florida Constitution, and Fla.App. Rule 2.1 subd.a (5)(a).

Section 195.087(1), Florida Statutes (1975), does not unconstitutionally place in the hands of an administrative board unrestrained and unrestricted authority to establish county budgets nor does it deprive a board of county commissioners or a tax assessor of their constitutional responsibility of establishing the budget for the operation of the tax assessor’s office. See Orange County v. Allie, 238 So.2d 662 (Fla. 4th DCA 1970); Carlton v. Mathews, 103 Fla. 301, 137 So. 815, 832 (1939).

Accordingly, we hold the statute to be constitutional, reverse the judgment, and remand to the trial judge for actions consistent with this opinion.

OVERTON, C. J., and BOYD and ENGLAND, JJ., concur. SUNDBERG, J., concurs in result only. ADKINS and ROBERTS (Retired), JJ., dissent.

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