Florida/Georgia Personal Injury & Workers Compensation

...[7] But a municipality's power to tax is subject to the restrictions enumerated in Fla. Const. art. VII § 9 including the restriction discussed above. City of Tampa v. Birdsong Motors, Inc., 261 So.2d 1 (Fla. 1972). [8] Special assessments are another common means of financing sewer construction. Fla. Stat. § 170.01 (1973)....

...I would not rephrase the adequate question certified by the district court [3] and would answer the certified question in respect to fire protection in the negative. GRIMES and HARDING, JJ., concur. NOTES [1] The district court obtained this language from section 170.01(2), Florida Statutes (1995), which governs the authority for municipalities to levy special assessments. [2] The district court erred in comparing the special assessment to section 170.01(2), the statute governing municipal powers, and in stating that the services funded through a special assessment must be "different in type or degree from benefits provided the community as a whole." There is no such limitation in the constitution or statute governing county governments....

...[2] In this case, it was conceded that the City had the authority to issue the bonds, and there was no suggestion that the purposes for issuance of the bonds were not entirely proper. Rather, the City's purpose for the bonds is well-recognized as a basis for special assessments. See, e.g., section § 170.01(1), Fla....

...The primary guide to statutory interpretation is to determine the purpose of the Legislature, and we do not feel the Legislature intended to restrict the power of the City to defray the costs of improvements as it may deem proper by the deletion of the parts indicated by the 1959 amendment. Examination of the amendment to Section 170.01 amply illustrates the intent of the Legislature to expand and broaden the chapter, as it provides for improvements pertaining to storm sewers, sanitary sewers and drainage; whereas, previously, only improvements to streets and sidewalks were provided for....

...ample competent testimony to support the final decree entered by the chancellor. Accordingly, for the reasons set forth herein, the decision of the Circuit Court is Affirmed. THORNAL, C.J., and THOMAS, CALDWELL and ERVIN, JJ., concur. NOTES [1] F.S. Section 170.01, F.S.A....

...nts of property, and enhances the public safety of such property." "Special" doesn't mean a benefit to property that it wouldn't otherwise enjoy; it is supposed to mean different in type or degree from benefits provided the community as a whole. Cf. § 170.01(2) (Fla.Stat.1995)....

...nts of property, and enhances the public safety of such property." "Special" doesn't mean a benefit to property that it wouldn't otherwise enjoy; it is supposed to mean different in type or degree from benefits provided the community as a whole. Cf. § 170.01(2) (Fla.Stat.1995)....

...ative finding of benefits. While the city engineer's testimony established that the entire cost of the improvement was apportioned to the lands within the improvement area on a square foot basis, such fact alone was of no probative value. F.S. 1967, Section 170.01, F.S.A....

...City of North Miami, 99 So.2d 861 (Fla. 1957). It is undisputed that the "construction, reconstruction, repair, paving, repaving, hard surfacing, rehard surfacing, widening, guttering and draining of streets, boulevards and alleys" is authorized by Florida Statute 170.01(1)(a). The question is whether the assessed abutting property owners have been provided "a benefit which is different in type or degree from *322 benefits provided to the community as a whole." See § 170.01(2), Fla....

...efrom different in type or degree from the benefit provided to the community as a whole. Obviously, that is not true. If the special assessments utilized in this case are valid, then the limitation in regard to such assessments expressly provided in section 170.01(2) is rendered meaningless....

..., which was for some reason not done and overlooked. The Debtor also asserts that the assessment levied by the CID is invalid because the Debtor was never connected to the majority of the improvements. In this connection, the Debtor cites Fla. Stat. § 170.01(1)(k), which provides in essence that no collection of a special assessment shall be made until the specially benefited property is connected to the capital improvement....

...Specifically, Chapter 170 of the Florida Statues, entitled "Supplemental and Alternative Method of Making Local Municipal Improvements,” provides a scheme for local governments to provide public improvements and methods of payment for those improvements. Florida Statutes § 170.01 (1993) provides that a municipality may provide for the construction of public improvements, and "provide for the payment of all or any part of the costs of any such improvements by levying and collecting special assessments on the abutting...

...ling a white way lighting system on the street after so widened. At the time the assessments complained of were levied, the city existed under the general statutes of the state and the only authority for the city to make special assessments was Sec. 170.01, Florida Statutes, F.S.A....

...This is not to say, however, that special assessments may not be made for an improvement which is clearly within the intendment of the legislative grant. City of Miami v. Ganger, Fla., 97 So.2d 266. The master concluded that, although the word "widen" is not used in F.S. § 170.01, F.S.A., the grant of authority to levy special assessments for widening the street is implicit in the authority to levy such assessments for "construction" and "paving"....

...227, wherein we held that a municipality, under the general statutes, had authority to re-pave, re-grade and widen a street, as against the contention that such improvements were not "local improvements", within the intendment of the act (Laws, 1923, c. 9298, Sec. 1, predecessor of Sec. 170.01)....

...It follows from our principal ruling on this matter, however, that attorneys' fees, engineering costs, and other expenses incidental to the acquisition of the right-of-way were improperly included in the assessments. See also Webb v. Scott, 129 Fla. 111, 176 So. 442, 446-447. Returning to F.S. § 170.01, F.S.A., we search the statute in vain for authority to assess property for the installation of a white way lighting system....

...imilar exemption from special assessments, it would have done so expressly. See Young v. Progressive Southeastern Ins. Co., 753 So.2d 80, 85 (Fla.2000) (applying doctrine of expressio unius est exclusio alterius to list of statutory exclusions). [4] Section 170.01, Florida Statutes (2005), authorizes special assessments for, among other things, the construction or repair of streets, sidewalks, lighting, landscaping, greenbelts, swales, culverts, sewers, drainage structures, water supply systems,...

be levied only for the purposes set forth in section 170.01, Florida Statutes, and only "on benefited real

special assessments be levied and collected under section 170.01, Florida Statutes, for ongoing repair and maintenance

Johns County may be the projects detailed in section 170.01(1)(d), Florida Statutes, which provides that

compare, s 125.01(1)(r), F.S. with Ch. 170, F.S. Section 170.01(1)(b) as amended by Ch. 83-204, Laws of Florida

...d notes by counties to finance projects of the district[.] 7 You refer to Chapter 170 , Florida Statutes, which provides a supplemental and alternative method of making municipal improvements and funding such improvement through special assessments. Section 170.01 , Florida Statutes, authorizes the governing body of a municipality to provide for the payment of all or any part of the costs of any improvements, such as sewers, by levying and collecting special assessments....

...al benefits from the sewer system. The court agreed with the City and entered summary judgment in its favor. Finding that genuine issues of material fact concerning the question of special benefit precluded the entry of summary judgment, we reverse. Section 170.01, Florida Statutes (1975) provides that cities, towns, or municipal corporations may levy and collect special assessments upon “abutting, adjoining, contiguous or other specially benefited property.” Special assessments should not exceed the benefits conferred upon the property improved....

method of making local municipal improvements. Section 170.01(1), F.S., states that a municipality may:

...Town of Boynton, supra; State v. City of Brooksville, 96 Fla. 141 , 118 So. 13 ; State v. City of North Miami, supra. Accordingly the final decree appealed from is reversed and the cause is remanded with directions to dismiss the complaint. Reversed. . “170.01 Authority for providing improvements and levying and collecting special assessments against property benefited....

...ng, ad *748 joining, contiguous or other specifically benefited property.” “170.03 Resolution required to declare special assessment. — When the governing authority of any municipality may determine to make any public improvement authorized by § 170.01 and defray the whole or any part of the expense thereof by special assessments, said governing authority shall so declare by resolution stating the nature of the proposed improvement, designating the street or streets or sidewalks to be so...

benefitted by such improvements, pursuant to section 170.01(1)(a), Florida Statutes. Thus, while municipal

manner or method prescribed by the Legislature.8 Section 170.01(1)(a), F.S., authorizes "[a]ny municipality

benefitted by such improvements as provided in section 170.01(1)(a), Florida Statutes. Thus, while the Town

certain enumerated local municipal improvements. Section 170.01(1)(b) and (g), F.S., provides in pertinent

Mr. Herbert Elliott City Attorney City of Tarpon Springs 101 West Court Street Post Office Box 1575 Tarpon Springs, Florida 33589 Dear Mr. Elliott: This is in response to your request for an opinion on the following questions: (1) DOES s 170.01 , F.S., AUTHORIZE A FLORIDA MUNICIPALITY TO LEVY SPECIAL ASSESSMENTS UPON CERTAIN STRUCTURES FOR THE PURPOSE OF FINANCING THE PURCHASE OF FIREFIGHTING EQUIPMENT REQUIRED SOLELY FOR THE SPECIAL BENEFIT OF SUCH STRUCTURES? (2) DOES s 166.021 , F...

...Chapter 170 continues to authorize municipalities to provide the improvements therein designated and to levy and collect special assessments against benefitted property for the costs of any of the specified improvements. You inquire as to whether s 170.01 , F.S., which authorizes a municipality to levy and collect special assessments for the purpose of making certain local improvements, authorizes the city to levy special assessments on those buildings over two stories for the purpose of financing the firefighting equipment to be used for such structures. Section 170.01 states that a municipality may, by its governing authority, provide for the construction and repair of streets, alleys and sidewalks; order the construction or reconstruction of sewers and drains and of water mains, water laterals and...

...The payment of all or any part of the costs of such improvements may be levied and collected as special assessments on the abutting, adjoining, contiguous or other specially benefitted property. Fire protection or the purchase of firefighting equipment, however, is not referred to in s 170.01 , F.S., nor does it appear to be within the nature or scope of those local improvements which are mentioned within the statute. Cf . Thayer v. State, 335 So.2d 815 (Fla. 1976) (mention of one thing in statute implies exclusion of another); Dobbs v. Sea Isle Hotel, 56 So.2d 341 (Fla. 1952). Section 170.01 does not therefore relate to or otherwise authorize the imposition of special assessments for fire protection or to finance the purchase of firefighting equipment....

...special benefit accruing to such property from such improvements when the improvements funded by the special assessment provide a benefit which is different in type or degree from benefits provided to the community as a whole. Fla. Stat. § 170.01. 2  USCA11 Case: 18-13920 Date Filed: 02/22/2021 Page: 3 of 24 servicing their properties had already been undergrounded through a privately funded project....

...United States Constitution’s Fifth and Fourteenth Amendments, Florida Constitution and 42 U.S.C. § 1983.” Count I appeared to assert five distinct claims: (1) that the Town exceeded the police powers delegated to it (presumably by Fla. Stat. §§ 170.01(1)(d), (1)(k), and (2), which together give municipalities the power to finance the relocation of utilities by special assessment); (2) that the Town deprived PBT of “its rights, privileges, and immunities” and “due process of law”...

...We think the District Court was mistaken on this point. Count III incorporates the “General Allegations” section of the complaint. The General Allegations, in turn, include citations to Article VII, Sections 6 and 9(b) of the Florida Constitution, as well as Florida Statutes §§ 170.01, 170.08, all of which deal with taxation and special assessments under Florida law....

...VII, State Const., provides that "[n]o tax shall be levied except in pursuance of law." The term "law" as used in the constitutional sense means a statute passed by both houses of the state Legislature. 4 Chapter 170 , F.S., provides a supplemental and alternative method for making municipal improvements. 5 Pursuant to s. 170.01 (1)(g), F.S., all or any part of the costs of such improvements 6 may be recovered by levying and collecting special assessments....

...City of Miami, 267 So.2d 321 (Fla. 1972); Advisory Opinion to Governor, 22 So.2d 398 (Fla. 1945). 5 See , Title, Ch. 170 , F.S. 6 Such improvements include the construction, repair, widening and draining of streets and the laying and paving of sidewalks, s. 170.01 (1)(a), F.S.; the construction, repair, and stabilization of greenbelts, swales, culverts, and storm sewers, s. 170.01 (1)(b), F.S.; the construction or reconstruction of water mains, s. 170.01 (1)(c), F.S.; the drainage and reclamation of wet, low, or overflowed lands, s. 170.01 (1)(d), F.S.; providing offstreet parking facilities, parking garages, or similar facilities, s. 170.01 (1)(e), F.S.; and providing mass transportation systems, s. 170.01 (1)(f), F.S. 7 Section 170.01 (2), F.S. 8 And see , s. 170.02 , F.S., which provides that:Special assessments against property deemed to be benefited by local improvements, as provided for in s. 170.01 , shall be assessed upon the property specially benefited by the improvement in proportion to the benefits to be derived there-from, said special benefits to be determined and prorated according to the foot frontage of the respective proper...

...tal improvements for water or sewer facilities within an unincorporated area of the county" so as to permit the municipality to recover the costs of capital improvements by levying and collecting special assessments on extra-municipal property under s. 170.01 , F.S.? 2. Whether the City of New Port Richey is authorized by s. 170.01 , F.S., to undertake construction outside its municipal boundaries and levy and collect special assessments against those properties which are specially benefited by such construction. In sum: 1. The City of New Port Richey is "legally obligated" to act pursuant to s. 170.01 , F.S., if it has entered into an agreement or otherwise bound or pledged itself to provide capital improvements for water or sewer facilities within an unincorporated area of the county and such an obligation would form the basis of a court judgment if not met. 2. The City of New Port Richey is authorized by s. 170.01 , F.S., to undertake capital improvements for water or sewer facilities outside its corporate limits and levy and collect special assessments against those properties which are specially benefited by such improvements if the city is "legally obligated" to make such improvements....

...rimarily of general public benefit. 3 Special assessments are "a peculiar species of taxation" and are levied under ss. 1(a) and (9)(a), Art. VII, State Const. 4 Absent specific statutory authority therefor, a special assessment cannot be imposed. 5 Section 170.01 (1), F.S., provides in part that: Any municipality which is legally obligated for providing capital improvements for water or sewer facilities within an unincorporated area of the county may recover the costs of the capital improvement...

...The statute does not include a definition of "legally obligated" as used in Ch. 170 , F.S. An examination of the legislative history of this amendment does not provide any additional guidance as to what the Legislature considered to be legal obligations for purposes of s. 170.01 (1), F.S....

...r pledged itself to provide capital improvements for water or sewer facilities within an unincorporated area of the county and such an obligation would form the basis of a court judgment if not performed, the city is "legally obligated" to act under s. 170.01 (1), F.S. A determination of whether a particular factual situation would give rise to a "legal obligation" of the city must ultimately be made by a court. Question Two As discussed herein, s. 170.01 , F.S., authorizes a municipality which is "legally obligated" to provide capital improvements for water and sewer facilities outside its corporate limits to recover the costs of such improvements by levying and collecting special assessments on the specially benefited property. No other provision of s. 170.01 , F.S., authorizes a municipality to levy and collect special assessments in the unincorporated area of the county for other types of improvements or under other circumstances. A municipality cannot impose a special assessment other than as specifically prescribed by statute. 12 Therefore, the City of New Port Richey may utilize s. 170.01 , F.S., to undertake capital improvements for water or sewer facilities outside its municipal boundaries and levy and collect special assessments against properties specially benefited by such construction dependent on the city's legal obligation to make such improvements....

...Sincerely, Robert A. Butterworth Attorney General (gh) 1 See, AGO's 84-48 and 82-103. See generally, 70 Am.Jur.2d Special or Local Assessments ss. 1 and 18 (1967); 14 McQuillin, Municipal Corporations ss. 38.02 , 38.32 and 38.124 (1970). 2 See, AGO 82-103. 3 Cf., s. 170.01 (2), F.S., which states that special assessments levied pursuant to this section shall be levied only on benefited real property at a rate based on the special benefit accruing to such property from such improvements when the improvements f...

...provided to the community as a whole. 4 See, AGO's 84-48 and 80-87; Jackson v. City of Lake Worth, 23 So.2d 526 (Fla. 1945); State v. Caldwell, 35 So.2d 642 (Fla. 1948); Anderson v. City of Ocala, 91 So. 182 (Fla. 1922). 5 See, AGO 84-48. 6 And see, s. 170.01 (1)(b) and (g), F.S., which authorize a municipality to "[o]rder the construction, reconstruction, repair ....

...Embry responds that the meaning of “abutting land” is clear and requires that the public land upon which improvements are constructed actually touch the land sought to be liened. Embry urges us to disregard the special assessment cases, and points out that section 170.01(l)(g), Florida Statutes (1989), expressly allows the levy and collection of special assessments on “abutting, adjoining, contiguous, or other specially benefitted property.” The Construction Lien Law contains no similar reference to specially benefitted property....

...incurred in criminal cases is that no right to or liability for such costs exists independent of statutory authorization). 6 See , e.g ., AGO's 89-83, 86-10, 85-84, 85-27, and 84-55. 7 This language was added by s. 9, Ch. 89-268, Laws of Florida. 8 Section 170.01 , F.S. The improvements authorized by this chapter include such things as road and sidewalk surfacing, s. 170.01 (1)(a), F.S.; construction and repair of sanitary sewers and drains, s. 170.01 (1)(b), F.S.; offstreet parking facilities, parking garages, or similar facilities, s. 170.01 (1)(e), F.S.; and mass transportation systems, s. 170.01 (1)(f), F.S....