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In his final judgaent, the trial judge ordered, is part, that:
2. Any real property taxes levied agaiaat -
- _ Plaiatitf General Developstient Corporation
(appellee] in excess of the taxes which - -
Plaintiff has already paid for 1973, 1974, 1975 -
and 1976 on tax parcels nos. 3420-730-0001.000/8, -
3420-735-0001.000/3, 3420-740-0002.000/6 and -
3420-740-0003.000/3 is St. Lucie County
(collectively the `Property`), solely because of _
the non-agricultural reclassification of such - -
parcals, era declared illegal, erroneous, invalid
sad void. The levy of such taxes is sat aside -
and Defendants are enjoined frog nay collectia~n
thereof. _
For the reasons heraiaaftar expressed, we conclude that the
circuit judge was correct is declariaq Section 193.461(4)(a)4.,
Florida Statutes (1975), to be unconstitutional.
The first question for_our consideration is whether Section
193.461(4)(a)4., which requires the property appraiser to reclassify
as nonagricultural land upon which the owner has recorded a subdivision
j plat, is repugnant to Article VII, Sec~3on 4(a) of the Florida - -
E Constitution. The latter provision provides that `(a]gricultural
i
land may be classified by general law-sad assessed solely on -
the basis of character or use.` Appellee contends that the statute
precludes strict allegiance to the constitutional rav_uiremeat that ~
land be assessed on the basis of character oz use. This mandate.can
only be complied with, it is argued, if land is also classified on
the basis of character or use.
Appellee fails to take into accovat the distinction between -
classification and assessment of land. Classification of land for
ad valoresi tax purposes is a matter caam?itted to the legislature.
It is separate from and precedes the assessment of land on the
basis of character or use, which is the damaia of the property
appraiser based oa statutory guidelines. As evidenced by Section
193.461(3)(b) and (6)(a), Plorida Statutes (1975), the distinction -
between classification and assessment is observed 3.n t:ha legislative
enactments which implement Article VII, Section 4(a), Florida
Constitution. Subsection (3)(b) sets out seven criteria to be
utilized in determining whether laced should be classified as -
-3-
- 6~x3~7 PEE 858 ~ -