(DOWNLOAD) "Florida Dep't Of Revenue V. City Of Gainesville" by Supreme Court of Florida # eBook PDF Kindle ePub Free
eBook details
- Title: Florida Dep't Of Revenue V. City Of Gainesville
- Author : Supreme Court of Florida
- Release Date : January 08, 2005
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 89 KB
Description
In this case, we review a decision holding unconstitutional a law that requires payment by a municipality of ad valorem taxes on property owned and used exclusively by the municipality to provide telecommunications services to the public. See Dep't of Revenue v. City of Gainesville, 859 So. 2d 595 (Fla. 1st DCA 2003). The applicable provision in our state constitution provides that "[a]ll property owned by a municipality and used exclusively by it for municipal or public purposes shall be exempt from taxation." Art. VII, § 3(a), Fla. Const. We have mandatory jurisdiction. See art. V, § 3(b)(1), Fla. Const. Because we conclude that providing telecommunications services does not as a matter of law always serve municipal or public purposes, ad valorem taxation of a municipality's telecommunications facilities is not facially unconstitutional. In reaching this conclusion, we do not dispute that telecommunications services are essential services. Rather, we make the narrower determination that in providing these services, regardless of circumstances such as the availability of the same services through other providers, a municipality does not as a matter of law engage in an activity essential to the welfare of the community. We therefore reverse the decision of the First District Court of Appeal holding the statutory provisions imposing ad valorem taxation on these telecommunications facilities facially unconstitutional.
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