Tuesday, June 1, 2010

Second District Certifies Question About Non-Ad Valorem Special Assessments

In West Villages Improvement District v. North Port Rd. & Drainage District (2D09-2221), the Second District granted certiorari and quashed the circuit court's order "which upheld non-ad valorem special assessments imposed by the North Port Road and Drainage District (NPRDD) upon real property owned by West Villages."  The Second District stated that the "circuit court departed from the essential requirements of law by failing to apply the principle espoused in Blake v. City of Tampa, 156 So. 97 (Fla. 1934), and therefore, we grant certiorari."

The appellant, West Villages "contends that pursuant to Blake, NPRDD could not lawfully impose the non-ad valorem assessments without statutory authority and that the circuit court therefore departed from the essential requirements of law by failing to apply Blake and grant certiorari relief to West Villages."  The Second District agreed.  Additionally, the court certified a question of great public importance to the Florida Supreme Court.  The court stated:
We also certify the following question as one of great public importance, pursuant to Florida Rule of Appellate Procedure 9.030(a)(2)(A)(v):
MAY A MUNICIPAL DEPENDENT SPECIAL DISTRICT, PURSUANT TO MUNICIPAL HOME RULE POWER, IMPOSE A NON-AD VALOREM SPECIAL ASSESSMENT UPON REAL PROPERTY OWNED BY A STATE GOVERNMENTAL ENTITY, IN THE ABSENCE OF EXPRESS OR NECESSARILY IMPLIED LEGISLATIVE AUTHORITY?

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