Opinion
May 13, 1952.
Appeal from the Circuit Court for Manatee County, W.T. Harrison, J.
W.M. Smiley, Bradenton, for appellant.
Willis Goodrich, Bradenton, J. Ben Fuqua, Palmetto, and Mitchell Pershing, New York City, for appellee.
Anna Maria Island Erosion Prevention District, hereinafter referred to as the District, was created by Chapter 20926, Acts of 1941, F.S.A. § 158.01 et seq. It was validated and approved by Chapter 27695, Special Acts of 1951. The Board of County Commissioners of Manatee County, on approval of the freeholders as required by Section 6, Article IX of the Constitution, F.S.A., was authorized to issue bonds of the District in an amount not exceeding $150,000 for the purpose of constructing rock groins and other erosion control structures to prevent beach erosion on the ocean side of Anna Maria Island.
At the request of the Commissioners of the District the Board of County Commissioners called an election to be held September 4, 1951, at which bonds of the District in the amount and for the purpose stated in the preceding paragraph were approved by a majority of the freeholders and the full faith and credit of the District was pledged to pay principal and interest on them as they mature. Petition to validate said bonds was filed in the Circuit Court and the State Attorney answered the petition challenging (1) the power of the legislature to enact Chapter 27695, Special Acts of 1951 validating the District in the face of Sections 1 and 12, Declaration of Rights of Florida Constitution and (2) the power of the Board of County Commissioners to issue the bonds. At final hearing the Chancellor overruled all objections to the petition and entered a decree validating the bonds. This appeal is from the validating decree.
It is first contended that Chapter 27695, Special Acts of 1951, validating Chapter 20926, Acts of 1941, by which the District was created violates Sections 1 and 12, Declaration of Rights, Constitution of Florida, in that it imposes an undue tax burden on the property owners within the District and deprives them of their property without due process of law.
This Court has frequently recognized the power of the legislature to create a special taxing district for public purposes. When thus created it can be invalidated only on showing of gross abuse of legislative authority. There is no such showing in this case. State ex rel. Davis v. Ryan, 118 Fla. 42, 151 So. 416, 718, 158 So. 62; Taylor v. Williams, 142 Fla. 402, 195 So. 175. The District involved here was created by Chapter 20926, Acts of 1941 and was validated and approved by Chapter 27695, Special Acts of 1951. The taxes imposed were approved by a majority vote of the freeholders as required by Section 6, Article IX of the Constitution. There was a legislative determination of the need for the improvement, that its benefits would accrue to all inhabitants and land owners of the District and would not be limited to those whose lands were adjacent to the improvement.
It is not questioned that erosion control on Anna Maria Island is important to the public and that benefits therefrom would be in the interest of all the property owners of the island. The vote cast in approval of the bonds attests this and there was no evidence to the contrary presented at the validation hearing or at any other time in the process of this proceeding. Every incident in connection with the establishment of the District and the validation of the bonds negatives an abuse of discretion by any one and supports the finding of the legislature that the project was for a proper public purpose.
The only other question necessary to consider is whether or not the powers conferred on the District by Chapter 27695, Special Acts of 1951, with reference to financing erosion control projects is violative of Section V, Article IX of the Constitution.
We find no merit whatever to this question. The pertinent part of Section 5, Article IX provides that "the Legislature shall authorize the several counties and incorporated cities or towns in the State to assess and impose taxes for county and municipal purposes, and for no other purposes". We are not concerned here with a county or a municipality. We are concerned solely with a special taxing district, with which Section 5, Article IX has nothing to do. Hamrick v. Special Tax School District, 130 Fla. 453, 178 So. 406.
It is therefore our opinion that the legislature was authorized to create Anna Maria Island Erosion Control Prevention District, that no provision of the constitution was violated in so doing, that it was for a proper public purpose and that the Board of County Commissioners of Manatee County was authorized to issue the bonds and imposed an ad valorem tax sufficient to retire them as they mature.
The decree appealed from is therefore affirmed.
Affirmed.
SEBRING, C.J., and HOBSON and MATHEWS, JJ., concur.