Property Appraisers and tax breaks.

• Author: Logue, Thomas W.

In "Fuchs v. Robbins Dictum on Property Appraiser Standing to Challenge Taxing Statutes Inconsistent with Longstanding Precedent Set in Atlantic Coast Line" (May), Vicki Weber contends that property appraisers should not have standing to argue that tax breaks granted by the legislature violate the Florida Constitution. In a line of cases spanning several decades, however, the Florida Supreme Court has ruled on the constitutionality of such statutes when raised defensively by a property appraiser. See Sebring Airport Authority v. McIntyre, 783 So. 2d 238 (Fla. 2001) (property appraiser raised constitutionality of tax statute defensively, and court declared F.S. [section]196.012(6) unconstitutional); Valencia Center, Inc. v. Bystrom, 214 So. 2d 543 (Fla. 1989) (property appraiser raised constitutionality of tax statute defensively, and court declared F.S. [section]193.023(6) unconstitutional); ITT Community Dev. Corp. v. Seay, 347 So. 2d 1024,1029 (1977) (property appraiser raised constitutionality of tax statute defensively, and court declared F.S. [section]194.042 unconstitutional); Interlachen Lakes Estates, Inc v. Synder, 304 So. 2d 433 (1973) (property appraiser raised constitutionality of tax statute defensively, and court declared F.S. [section]195.062(1) unconstitutional); Culbertson v. Seacoast Towers East, Inc., 212 So. 2d 646 (Fla. 1968) (property appraiser raised unconstitutionality of tax statute defensively, and court upheld the statute at issue on the merits); Palethorpe v. Thompson, 371 So. 2d 526 (Fla. 1965) (property appraiser raised constitutionality of tax statute defensively, and court declared F.S. [subsection]200.45 and 320.081 unconstitutional as applied).

Unlike the Federal Constitution, the Florida Constitution limits the ability of the legislature to grant ad valorem tax breaks to special interests. The Florida Constitution recognizes that such tax breaks do not reduce the overall tax burden; instead, they merely shift the tax burden from favored taxpayers to the remaining taxpayers. The Florida Supreme Court has explained, "[O]ne person's tax break is another's tax increase."

Few litigants besides property appraisers have the ability, interest, or financial wherewithal to identify legislatively granted tax breaks that violate the constitution. Indeed, very few property owners may be aware of the tax breaks that benefit certain properties but do not "directly" impact their own.

If the court adopts Ms. Webers...