Source: https://redersdigest.com/case-summaries/constitutional-law/
Timestamp: 2019-04-20 11:20:47+00:00

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Trial court properly entered summary judgment dismissing breach of lease agreement against Florida Department of Corrections because proviso in lease agreement that Department’s obligation to pay was conditioned upon Legislature appropriating sufficient funds did not violate Florida’s constitution. Benson v. State of Florida, Dept. of Corrections, 194 So.3d 1048 (Fla. 1st DCA June 8, 2016).
Sowell v. Panama Commons, L.P.
First District Court of Appeal erred in ruling that a nonprofit limited partnership’s due process right were violated by the application of the 2015 repeal of the ad valorem tax exemption under section 196.1978, Florida Statutes for affordable housing property because the because the repeal was enacted before the certification of the tax roll and therefore the limited partnership’s interest had not yet vested. Sowell v. Panama Commons, L.P., 42 Fla. L. Weekly S249 (Fla. June 2, 2016).
“In light of Florida Department of Revenue v. City of Gainesville, 918 So. 2d 250 (Fla. 2005), does a municipally owned and operated Marina still qualify as a traditionally exempt “municipal or public purpose’ under article VII, section 3(a) of the Florida Constitution?” City of Fort Pierce v. Treasure Coast Marina, LC, 41 Fla. L. Weekly D 1271 (Fla. 4th DCA May 31, 2016) (substituting opinion reported at 41 Fla. L. Weekly D1032 (Fla. 4th DCA April 27, 2016)).
Section 212.05(1) (l), Florida statutes which makes florists located in this state liable for sales tax on sales to retail customers regardless of where or by whom the items are to be delivered is constitutional. Florida Dept. of Revenue v. American Business USA Corp., 191 So.3d 906 (Fla. May 26, 2016).

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