Merrell v. City of St. Petersburg

Citations

• 64 Fla. 367

Syllabus

<p>1. The provision of the constitution relative to municipal taxation that “all property shall be tawed upon the principles established for state taxation,” contemplates that the power of taxation given and exercised by a municipality shall “provide for a uniform and equal rate of taxation, and shall prescribe such regulations as shall secure a just valuation of all property, both real and personal, excepting such property as may be exempted by law for municipal, educational, literary, scientiiv, religious or charitable purposes” as required by section 1 of article IX.</p> <p>2. Municipal assessments including the valuations of property for taxation must observe the “principles” requiring “a just valuation of all, property, both real and personal,” except such as is lawfully exempted, and the “assessments” must have a fair relation to “a uniform and equal rate of taxation;” but the valuations included in the “assessments” are not required to be the same as those used for purposes of State taxation.</p> <p>3. Tbe provisions of the charter granted to the city of St. Petersburg by special statute clearly contemplate that in assessing property for municipal purposes the city may make its own valuations, provided the valuations are just and have a fair relation to a uniform and equal rate of taxation.</p>