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SUPREME COURT OF FI.~RIOA
ao. 52,146 _ -
JAMES N. BASS, atc., st al., Appellants,
vs. _
GENERAL DEVELOPMENT CORPORATION, _
a Delaware corporation, Appellee.
(June 28, 1979)
-
SUNDBERG, J.
Appellants appeal to this Court following a final judgment
of the Circuit Court for St. Lucie County,- Florida, declaring -
5ection 193.461(4)(a)4., Florida Statutes (1975), unconstitutional.
We have jurisdiction pursuant to-Article V, Section 3(b)(1),
Florida Constitution.
Appellee owns certain realty which, from 1970 to the date of
final judgment, was under a cattle grazing lease and vas exclusively -
devoted~to agricultural activity. Ia 1971 and 1972, appellee's land
vas classified as agricultvralfor ad valorea tax purpoaea.
Ia 1972, the legislature enacted Chapter 72-181, Section 1,
Laws of Florida, which amended Section 193.461(4)(a) t:o read:
The assassor shall reclassify the follawiaq lands _
as non-agricultural _
4. Land for which the owner has. recorded a
subdiviaioa~plat subsequent to the enactment of -
this law. ~
The effective date of Chapter 72-181, Laws of Florida, was July 1,
1972, and it applies to ad valorem taxes levied after December 31,
1972.
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