Source: https://www.law.cornell.edu/supremecourt/text/404/412
Timestamp: 2019-04-24 08:18:10+00:00

Document:
This is an action for a declaratory judgment that Florida Stat. § 192.06(4) (1967), F.S.A. violates the First Amendment to the Constitution of the United States insofar as it authorizes a tax exemption for church property used, inter alia, as a commercial parking lot, and for an injunction requiring appropriate state and local officials to assess and collect taxes against such property. It is brought by citizens and taxpayers of Dade County, Florida, where the property in question is located. The crux of their complaint is that state aid in the form of a tax exemption for church property used primarily for commercial purposes amounts not only to an establishment of the one religion aided, but also to an inhibition on the free exercise of other religions. A three-judge District Court, convened pursuant to 28 U.S.C. 2281, 2284, upheld the validity of the statute as applied to the property involved herein, 316 F.Supp. 1116 (1970), and plaintiffs appealed to this Court. 28 U.S.C. 1253. We noted probable jurisdiction on March 1, 1971. 401 U.S. 934, 91 S.Ct. 927, 28 L.Ed.2d 214.
We must review the judgment of the District Court in light of Florida law as it now stands, not as it stood when the judgment below was entered. Hall v. Beals, 396 U.S. 45, 48, 90 S.Ct. 200, 201, 24 L.Ed.2d 214 (1969); United States v. Alabama, 362 U.S. 602, 604, 80 S.Ct. 924, 926, 4 L.Ed.2d 982 (1960); cf. Thorpe v. Housing Authority, 393 U.S. 268, 281282, 89 S.Ct. 518, 525526, 21 L.Ed.2d 474 (1969); Hines v. Davidowitz, 312 U.S. 52, 60, 61 S.Ct. 399, 400, 85 L.Ed. 581 (1941). It is clear that the church parking lot that was the subject of the taxpayers' complaint is no longer fully exempt from taxation. If, in fact, it can be demonstrated that the lot is predominantly used for nonreligious purposes, it will receive no exemption whatever. 'The case has therefore lost its character as a present, live controversy of the kind that must exist if we are to avoid advisory opinions on abstract propositions of law.' Hall v. Beals, supra, 396 U.S. at 48, 90 S.Ct. at 201.
I am not as eager as is the Court to hold moot a case on appeal which is justiciable in every respect save for an intervening change in the underlying law. It does not necessarily follow that there is no longer a live controversy between these parties, even if we assume, arguendo, that the new statute satisfies all of appellants' constitutional objections to the old one. Here, appellants argue that should their appeal prevail, the church will be liable for three years' back property taxes, pursuant to Fla.Stat. § 193.23, now § 193.092, F.S.A. 1 If this is so, the controversy would appear vital despite the repeal of § 192.06(4). Cf. Powell v. McCormack, 395 U.S. 486, 89 S.Ct. 1944, 23 L.Ed.2d 491; Bond v. Floyd, 385 U.S. 116, 87 S.Ct. 339, 17 L.Ed.2d 235. See also Note, 83 Harv.L.Rev. 1672 (1970).
Appellees contest this interpretation of state tax law, arguing from state court decisions that state or local taxing authorities would be estopped from asserting appellee church's liability for back taxes. 2 Neither side, however, can point to a definitive interpretation of the precise point of state law at issue.
In my view, this situation lends itself to the Florida procedures by which this Court and other federal appellate courts may certify unresolved questions of Florida law to the State Supreme Court for decision. 3 If a declaration that § 192.06(4) was unconstitutional would result in tax liability to appellee church, then this case is surely not moot. We have the opportunity to ask the Florida Supreme Court for a definitive answer to this question. I would take advantage of it.
Frank G. BURKE, Acting Archivist of the United States and Ronald Geisler, Executive Clerk of the White House, Petitioners, v. Michael D. BARNES et al.
Harold Engene HUFFMAN, Petitioner, v. Faye I. BOERSEN.

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