CopyCited 8 times | Published | Supreme Court of Florida
...under and pursuant to Chapter 200, Florida Statutes, for the tax year 1963, and allege said Tax Assessor has threatened to impose the same taxes on said trailers for the tax year 1964, notwithstanding the exemption provisions of Sections 200.45 and 320.081, Florida Statutes, F.S.A., and Section 13, Article IX, Florida Constitution....
...rtificate of valuation, and the same shall operate to exempt such trailer from said ad valorem tax assessment. "(3) If such certificate is issued before November first the tax rate thereupon shall be based upon the same as the previous year's rate." Section 320.081, Florida Statutes, F.S.A., provides: "320.081 License fees for trailer coaches and trailers used for housing accommodations "(1) This section shall apply only to trailers and vehicles not self-propelled used for housing accommodations and known as trailer coaches....
...the appellees, but contended that the automobile house trailers (trailer coaches) described in the complaint are not "motor vehicles" within the purview and contemplation of Section 13, Article IX, Florida Constitution, and that Sections 200.45 and 320.081, Florida Statutes, are violative of Sections 1 and 13, Article IX, Florida Constitution. By his final decree the chancellor upheld the position of appellees and held Sections 200.45 and 320.081, Florida Statutes, valid and constitutional. The chancellor also imposed and taxed the costs incurred in this litigation against the appellants, which they contend is error. Appellants argue that Section 1, Article IX, Florida Constitution, standing alone, would render Sections 200.45 and 320.081, Florida Statutes, invalid....
...cribe such regulations as shall secure a just valuation of all property, both real and personal, exempting such property as may be exempted by law for municipal, education, literary, scientific, religious or charitable purposes." Sections 200.45 and 320.081, Florida Statutes, F.S.A., are intended to exempt automobile trailers (trailer coaches) used for housing accommodations from the ad valorem taxes imposed under Chapter 200, Florida Statutes, if motor vehicle license tags have been purchased for said trailers by their owners....
...o provision for exempting. See L. Maxcy, Inc., v. Federal Land Bank,
111 Fla. 116,
150 So. 248,
151 So. 276; State ex rel. Burbridge v. St. John,
143 Fla. 544,
197 So. 131; State ex rel. Miller v. Doss,
146 Fla. 752,
2 So.2d 303. Sections 200.45 and
320.081, F.S., can only be held constitutional if at all under Section 13, Article IX, Florida Constitution....
...taxes assessable against motor vehicles as personal property." Appellees argue that their coach or house trailers are "motor vehicles" within the purview of Section 13, Article IX. Appellants contend to the contrary and that F.S. Sections 200.45 and 320.081, F.S.A., are unconstitutional....
...oducts." F.S. Section 186.03(56), F.S.A., defines trailers as follows: "(56) Trailer. Every vehicle without motive power, designed to carry property or passengers wholly on its own structure and to be drawn by a motor-vehicle." The exemption of F.S. Section 320.081, F.S.A., "shall apply only to trailers and vehicles which are not self-propelled used for housing accommodations and known as trailer coaches." The substance of the foregoing definitions of "motor vehicles" and "trailers" obtained in 1930 when Section 13, Article IX became a part of the Florida Constitution....
...er non-transportation purpose meanwhile, the exemption will apply. During such parked or storage time while it is idle and not put to a non-transportation use, it does not lose its character as a motor vehicle transportation unit. Section 200.45 and Section 320.081, when read and construed in connection with Section 1, Article IX and Section 13, Article IX of the State Constitution, provide that a $15.00 Florida license tag shall be purchased for an automobile trailer (house trailer or trailer c...
...or other non-transportation use, the exemption privilege of the statutes and Section 13, Article IX no longer shields him and his trailer becomes subject to the assessment and imposition of tangible personal property taxes. Even if Section 200.45 or Section
320.081 because of its particular language is deemed to be invalid and incapable of application as above delineated, the same result still obtains. Section
320.08(8) F.S., provides: "`MH' Series: Trailer coaches used for housing accommodations: $15.00 flat." Therefore, automobile trailers without benefit of Sections 200.45 and
320.081, would still have to carry license tags in order to be operated upon the public highways and would not be subject to tangible personal property taxes if they were primarily used as motor vehicle units as hereinbefore outlined, but once the character of their use changed primarily to housing accommodations or some other non-travel or non-transportation use or purpose they would be subject to tangible personal property taxes as hereinbefore stated. Both Sections
320.08(8) and Section
320.081 were amended by Chapter 63,528, Laws of Florida, 1963, raising the license fee from $10.00 to $15.00....
...r in conjunction with automobiles or other self-propelled motor vehicles, as a means of transporting persons or property over the public streets and highways in this state. The judgment of the Circuit Court is hereby reversed and Sections 200.45 and 320.081, Florida Statutes, F.S.A....
...or the purpose of increasing its capacity." [1] (E.S.) The italicized language from the opinoin of this Court in the cited case is, in my judgment, the outer limits of construction of the pertinent constitutional provision which is permissible. F.S. Section 320.081, F.S.A., [2] providing that trailers "used for housing accommodations" shall be exempt from all other taxes upon payment of an annual license fee, is in my opinion clearly beyond the constitutional prescription....
...*534 The remaining statutory provisions in controversy [5] seem to me to be susceptible of interpretation and application within the organic limitations herein construed. I would, however, reverse the judgment of the trial court and remand the cause for the entry of a declaratory decree finding Section
320.081 invalid and house trailers subject to ad valorem taxation. THORNAL and O'CONNELL, JJ., concur. NOTES [1] Wood v. Club Transp. Service,
143 Fla. 449,
196 So. 843. [2] "
320.081 License fees for trailer coaches and trailers used for housing accommodations "(1) This section shall apply only to trailers and vehicles not self-propelled used for housing accommodations and known as trailer coaches....
