Willis v. Special Road & Bridge District No 2

Citations

• 73 Fla. 446
• 74 So. 495

Syllabus

<p>1. Action taken pursuant to a statute must accord with the provisions of the Statute, and must not conflict with the requirements of organic law.</p> <p>2. The intent of a statute is the gist of the enactment, and a material disregard of the statutory intent is a violation of the substance of the enactment.</p> <p>3. Where a statute merely authorizes the formation of a taxing district through action taken by persons or officials, the statutory intent should be observed in substance, and the legality and reasonableness of the action taken under the statute are subject to judicial review.</p> <p>4. A statute does not contemplate an unreasonable exercise of authority conferred by it, particularly when the taxing power and material property and personal rights are involved.</p> <p>5. A purpose of the statute authorizing Special Road and Bridge Districts to be formed in counties is to avoid unfair tax burdens upon persons and property so rempte from roads constructed by general county taxation as to receive no advantage therefrom commensurate to their tax contributions for such purposes.</p> <p>6. The statute authorizing the formation of Special Road and Bridge Districts in a county, contemplates the formation of districts with some fair reference to the advantages accruing therefrom to the persons and property bearing the tax burdens assumed for the construction and maintenance of such roads and bridges.</p>