Title: State v. Alachua County

State: florida

Issuer: Florida Supreme Court

Document:

335 So. 2d 554 (1976)
STATE of Florida et al., Appellants,
v.
ALACHUA COUNTY, a Political Subdivision of the State of Florida, Appellee.
No. 49217.

Supreme Court of Florida.
July 15, 1976.
*555 Eugene T. Whitworth, State Atty., and William E. Whitley, Asst. State Atty., for appellants.
Norm La Coe, County Atty., and Daniel U. Livermore, Jr. of Freeman, Richardson, Watson, Slade, McCarthy & Kelly, Jacksonville, for appellee.
ROBERTS, Justice.
This cause is before us on direct appeal from a final judgment of the Circuit Court in and for Alachua County validating Special Obligation Bonds in the sum of not exceeding $2,801,884.80 and Public Improvement Bonds in the sum of not exceeding $1,773,220.80. We have jurisdiction pursuant to Article V, Section 3(b)(2), Florida Constitution, and Section 75.08, Florida Statutes.
Appellee, Alachua County, filed a complaint requesting the Circuit Court in and for Alachua County to validate Special Obligation Bonds not exceeding $3,000,000.00 and Public Improvement Revenue Bonds not exceeding $1,900,000.00. In the complaint, appellee alleged that authority was conferred upon it by the laws of this State, particularly Chapter 69-805, Laws of Florida, Special Acts, Section 125.01, Florida Statutes, and a home rule ordinance enacted December 16, 1975, to issue revenue obligations to finance the acquisition, construction, equipping and furnishing of County Capital Projects. The Special Obligation Resolution (Ordinance No. 77) provides that the Special Obligation Bonds shall be payable from and secured by a prior lien upon and a pledge of the County's Guaranteed Entitlement to Revenue Sharing Trust Funds as defined in and as payable to the County under Chapter 218, Part II, Florida Statutes, and in addition by a pledge of the County's non-ad valorem funds as defined in the Special Obligation Resolution. Said Resolution expressly provides that no ad valorem taxes shall be required to be levied for the payment of principal or interest on the Special Obligation Bonds and that neither the Special Obligation Bonds nor coupons shall constitute general obligation or indebtedness of Alachua County. The Public Improvement Resolution, Ordinance No. 78, provides that the Public Improvement Bonds shall be payable from and secured by a prior lien upon and pledge of a portion of the race track funds accruing annually to the County pursuant to Chapters 550 and 551, Florida Statutes, and in addition by a pledge of the County's non-ad valorem funds as defined in the Resolution and provides that the Public Improvement Bonds shall not constitute general obligations or indebtedness of the County within meaning of constitutional or statutory *556 limitations. The County Capital Projects contemplated include:
The various items comprising the project proposed to be financed were commenced by the County before the adoption of the Bond Resolutions (Animal Shelter  1973-74 fiscal year, other enumerated items  1974-75 fiscal year).
An Order to Show Cause was issued directed to the State of Florida, through the State Attorney for the Eighth Judicial Circuit of said State, the several property owners, taxpayers and citizens of Alachua County, Florida, including non-residents owning property or subject to taxation therein, and all others having or claiming any right, title or interest in property to be affected by the issuance by Alachua County, Florida, of special obligation revenue bonds hereinafter more particularly described, or to be affected in any way thereby. Answer was filed by the State Attorney challenging the issuance. After hearing, the trial court entered a lengthy, detailed, and well-reasoned judgment validating the bonds.
The trial court determined that the State Attorney's contention that portions of the project described are not in furtherance of a proper county purpose to be without merit, and concluded that appellee pursuant to Chapter 69-805, Laws of Florida, is authorized to acquire, construct, equip, and furnish the county capital projects specified.
Relative to the points raised on appeal to this Court, the trial court found, inter alia:
Relying on this Court's decision in State v. Escambia County, 52 So. 2d 125 (Fla. 1951), which is on all fours with the situation sub judice, the trial court explained:
The trial court determined State v. Florida State Turnpike Authority, 134 So. 2d 12 (Fla. 1961), reinforced this view. As further explanation of its view as applied to this particular factual situation, the trial judge stated:
As to the application of Article VII, Section 12, Florida Constitution, requiring a referendum before the pledging of ad valorem revenues, the trial court accurately explained that the plan of financing does not directly or indirectly pledge ad valorem taxes of the county but rather "... The resolutions authorizing the Public Improvement Bonds and Special Obligation Bonds clearly disclaim any pledge of ad valorem taxation for payment of the bonds, and therefore issuance of the bonds is also consistent with said constitutional provision." In further explication of this point and in refutation of the State's contention, the trial judge stated:
Every detail as to the validity of the bond issuance was cogently evaluated by the trial judge. We agree with his conclusion and judgment that all requirements of the constitution and the laws of this State pertaining to the enabling act and proceedings have been followed.
Having examined the record and briefs in the cause, heard oral argument, and considered the matter carefully and it appearing that the able trial judge was eminently correct in validating the bond issuances and that his judgment is free from reversible error, the final judgment is hereby
AFFIRMED.
OVERTON, C.J., and ADKINS, BOYD, ENGLAND, SUNDBERG and HATCHETT, JJ., concur.
[1]  During the hearing, plaintiff moved, without objection from the State Attorney, to strike items numbered 10 to 15 inclusive from the description of the project. The trial court granted this motion.