Opinion
No. 91-1954.
June 24, 1992.
Appeal from the Circuit Court for St. Lucie County; Paul B. Kanarek, Judge.
Ben L. Bryan, Jr. of Fee, Bryan Koblegard, P.A., Fort Pierce, for appellants.
Daniel S. McIntyre, St. Lucie County Atty., Fort Pierce, and Robert S. Goldman of Messer, Vickers, Caparello, Madsen, Lewis, Goldman Metz, P.A., for appellees.
We affirm the trial court's determination that appellants lacked standing to challenge a levy of taxes by appellee. See Fredericks v. Blake, 382 So.2d 368 (Fla. 3d DCA 1980).
Although by our affirmance of the standing issue it is not necessary to reach the merits of this litigation, we would note that appellants' claim that the taxing provisions of chapter 88-515, Laws of Florida, prevail over TRIM (Truth in Millage) legislation, their argument has been effectively mooted by the 1992 amendment to section 200.065(13). From that legislative amendment, it is clear that TRIM controls.
ANSTEAD, WARNER and FARMER, JJ., concur.