Legal Document

404 U.S. 412 92 Supreme Court Reporter 574 30 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 567 Florence DIFFENDERFER and Nishan Paul, Appellants,v.CENTRAL BAPTIST CHURCH OF MIAMI, FLORIDA, INC., et al. Number 70—47. Argued Dec. 6, 1971. Decided Jan. 10, 1972. Leo Pfeffer, New York City, for appellant diffenderfer. Howard Judge Hollander, Miami, Fla., Paul. Charles M. Whelan, appellees. PER CURIAM. 1 This is an action a declaratory judgment that Florida Statutes-at-Large § 192.06(4) (1967), F.S.A. violates the First Amendment to Constitution of insofar as it authorizes tax exemption church property used, inter alia, commercial parking lot, injunction requiring appropriate state local officials assess collect taxes against such property. It brought by citizens taxpayers Dade County, Florida, where in question located. The crux their complaint aid form used primarily purposes amounts not only establishment one religion aided, but also inhibition on free exercise other religions. A three-judge District Court, convened pursuant 28 Code KF62 §§ 2281, 2284, upheld validity statute applied involved herein, 316 F.Supp. 1116 (1970), plaintiffs appealed this Court. 1253. We noted probable jurisdiction March 1, 401 934, 91 927, 214. 2 Central Baptist Church Inc., owner nearly full square block land downtown Miami which occupied buildings offstreet lot. facilities are utilized numerous persons pursuing variety activities. These lot every day except Sunday. At time suit was instituted decided Fla.Stat. provided from taxation of: 3 'All houses public worship lots they situated, all pews or steps furniture therein, parsonage burying grounds owned held individuals corporations speculative purposes, tombs right burial . ..' 4 Prior decision had held, case involving same here, retain under law even though may be well purposes. versus 216 So.2d (1968). led constitutional challenge 5 its 1971 Regular Session, Legislature repealed 196.191 (the 1969 successor 192.06) enacted new legislation, approved June 15, 1971, effective December 31, provides, relevant part, exempt if predominantly religious 'to extent ratio predominant use bears non-exempt use.' 196.192(2), 6 must review light now stands, stood when below entered. Hall Beals, 396 45, 48, 90 200, 201, 24 214 (1969); Alabama, 362 602, 604, 80 924, 926, 982 (1960); cf. Thorpe Housing Authority, 393 268, 281—282, 89 518, 525—526, 21 474 Hines Davidowitz, 312 52, 60, 61 399, 400, 85 L.Ed. 581 (1941). clear subject taxpayers' no longer fully taxation. If, fact, can demonstrated nonreligious will receive whatever. 'The has therefore lost character present, live controversy kind exist we avoid advisory opinions abstract propositions law.' supra, at 201. 7 'capable repetition, yet evading review,' Southern Pacific Terminal company ICC, 219 498, 515, 31 279, 283, 55 310 (1911), nor produce irreparable injury immediately, see, e.g., Moore Ogilvie, 394 814, 1493, 23 Gray Sanders, 372 368, 83 801, 9 821 (1963). relief sought unconstitutional application said is, course, inappropriate been repealed. 8 Because possible appellants wish amend so demonstrate retains some continuing force attack newly rather than remanding dismissal our usual practice become moot pending Munsingwear, 340 36, 39, 71 104, 106, 95 36 n. (1950), vacate remand with leave pleadings. Bryan Austin, 354 933, 77 1396, 1527 (1957). Judgment entered accordingly. 10 vacated remanded. 11 Mr. Justice POWELL REHNQUIST took part consideration case. 12 DOUGLAS, dissenting. 13 State constitutionally authorize church-owned substantial national importance, squarely presented appellants' 192.06(4), says, however, over awarded appellee moot, having asked unconstitutionality section replaced substantially narrowed authorized exemption. 196.192, 14 & N Immigration Nationality Decisions am eager hold appeal justiciable respect save intervening change underlying law. does necessarily follow there between these parties, assume, arguendo, satisfies objections old one. Here, argue should prevail, liable three years' back taxes, 193.23, 193.092, F.S.A.1 If so, would appear vital despite repeal 192.06(4). Cf. Powell McCormack, 395 486, 1944, 491; Bond Floyd, 385 116, 87 339, 17 235. See Note, Harv.L.Rev. 1672 (1970). 15 Appellees contest interpretation law, arguing court decisions taxing authorities estopped asserting church's liability taxes.2 Neither side, point definitive precise issue. 16 In my view, situation lends itself procedures federal appellate courts certify unresolved questions decision.3 declaration result church, then surely moot. have opportunity ask answer question. take advantage it. 193.092 reads, pertinent part: '(1) When shall ad valorem might lawfully assessed collected upon any state, levied, year within period years next preceding ascertained assessed, collected, officers make assessment addition current See, City Naples Conboy, 182 (Fla.1965); Coppock Blount, 145 279 (Fla.App.1962). Appellants, construe cases equitable principles 'special circumstances' involved. Appellants contend present involves justify estoppel cases. Certification 25.031 (1969), F.S.A.: supreme may, rule court, provide that, States, circuit appeals Columbia, proceeding before laws determinative cause, controlling precedents instructions concerning certificate written opinion, answer.' implementing Fla.App.Rule 4.61, 32 before, noting demonstrates 'rare foresight' Legislature. Clay Sun insurance Office, 363 207, 212, 1222, 1225, 1170.

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