Pratt v. City of Jacksonville

Citations

• 36 Fla. 550

Syllabus

<p>1. Section 1 of Article IX of the Constitution of this State of 1885, that “the Legislature 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 shall be exempted by law for municipal, educational, literary, scientific, religious or charitable-purposes,” has reference to State taxation, or taxation for State purposes. The provision that “the Legislature * * shall xsrescribe such regulations as shall secure a just valuation of all x>roperty,” does not apply to municipal taxation.</p> <p>2. Under the fifth section of Article IX of the Constitution of this-State all power of municipal corporations to assess and impose taxes must be granted by the Legislature, aud all property taxed by such corporations must be taxed upon the principles established for State taxation, i. e., upon principles of uniformity, equality and just valuation, but it is not essential that specific regulations for securing such uniformity, equality and just valuation should be prescribed by the Legislature. Where the power to assess and impose the tax is given by the Legislature, specific regulations for securing uniformity, equality and just valuation may be prescribed by the city council.</p>