Barley v. S. Fla. Water Mgmt. Dist.

Summary

The Florida Supreme Court reviewed a Fifth District Court of Appeal decision concerning the constitutionality of ad valorem taxes levied by the South Florida Water Management District under the Everglades Forever Act. The court held that Article II, section 7(b) of the Florida Constitution was not self-executing, that the Everglades Forever Act remained in effect, and that the challenged taxes were not unconstitutional as applied to non-polluting property owners. The court approved the district court’s decision.

Holdings

1. The Everglades Forever Act remains in effect because it is not inconsistent with article II, section 7(b), and the amendment does not expressly prohibit ad valorem taxation authorized by the Act.
2. Article II, section 7(b), does not create an implied prohibition against requiring non-polluters to contribute to pollution-abatement costs through ad valorem taxes imposed in conformity with the Everglades Forever Act.
3. The Court's 1997 advisory opinion answered the fundamental issues presented, and the lower courts properly followed it.

Questions Presented

1. Whether article II, section 7(b), of the Florida Constitution, commonly known as the Polluter Pays Amendment, rendered the Everglades Forever Act inconsistent with the Constitution or prohibited the District from imposing the challenged ad valorem taxes on non-polluting property owners.
2. Whether the Supreme Court's 1997 advisory opinion concerning Amendment 5 resolved the fundamental issues raised by petitioners' as-applied constitutional challenge.
3. Whether the Everglades Forever Act remained effective because article II, section 7(b), was not self-executing and no implementing legislation had been enacted.

Disposition

approved