FL Con Law Flashcards

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1
Q
  1. Private Discrimination
A

In the absence of government or “state” action, the equal protection provision does not apply.

Thus, the equal protection provisions of the DOR, like those of the U.S. Constitution, are not implicated when the discrimination is the result of private action.

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2
Q
  1. Suspect Classifications
A

The strict scrutiny test is applied to state action that discriminates on the basis of race, religion, national origin, or physical disability.

Like federal law, Florida law does not view age as a suspect category—the rational-basis test is applied in those cases.

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3
Q
  1. Fundamental Rights
A

The rights to
(i) enjoy and defend life and liberty,

(ii) pursue happiness,
(iii) be rewarded for industry, and
(iv) acquire, possess, and protect property are recognized as “fundamental” in the DOR

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4
Q

Right to Work and Right to Bargain Collectively—Article 1, Section 6

A
  • Prohibits agreements between employers and unions requiring employers to hire only UNION MEMBERS
  • Employees have a right to collectively bargain through unions.

Efforts to abridge THE RIGHT TO WORK AND BARGAIN are subject to STRICT scrutiny.

• Public employees do not have the right to strike.

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5
Q

Freedom of the Press

A

Freedom of the press is a personal right, NOT a PROPERTY right.

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6
Q

Redress of Grievances

A

FL DOR provides people the right to:

1) ASSEMBLE PEACABLY,
2) instruct their representatives, and
3) petition for redress of grievances.

Individuals may petition ANY BRANCH of government.

Not an absolute right

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7
Q

RIGHT TO BEAR ARMS

A
  • Subject to regulation of the manner of bearing arms
  • Mandatory 3 DAY waiting period (excluding weekends and holidays) between the purchase and delivery of a retail gun.

EXCEPTION: people trading in an existing hand gun or people who have a concealed weapon permit

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8
Q

DUE PROCESS

A

DOR provides no individual shall

1) be deprived of life, liberty, or LAW without due process of law,
2) be put in jeopardy twice for the same offense, or
3) be compelled to be a witness against himself.

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9
Q

Procedural due process

A

PROCEDURAL DUE PROCESS = Protects an individual’s right to FAIR proceedings, including proceedings in conformance with FL Rules of Procedure

and

a guarantee that judgment will be rendered only after consideration of issues presented by adverse parties.

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10
Q

Substantive due process

A

Rights that are implicit in the concept of ordered liberty.

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11
Q

If the state passes a law that infringes a fundamental right…

A

the law will be constitutional only if it is

NARROWLY TAILORED to serve a

COMPELLING government interest.

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12
Q

HABEAS CORPOUS

A

• Must be freely given, without cost or delay

• May be suspended only when doing so would be essential to PROTECTING PUBLIC INTEREST
in the case of a rebellion or invasion

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13
Q

PRE TRIAL DETENTION

A

• Every person charged with violation of a city or county ordinance or a crime is entitled to pretrial release unless:

o Proof of guilt is EVIDENT;

o Presumption there of is great;

oPerson is charged with certain specific offenses (i.e.,a capital crimeor offense punishable by life in prison); or

No conditions of release sufficient to ensure defendant shows up at trial or that the integrity of the justice process will be preserved.

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14
Q

Prosecution for a Crime

A
  • Except for persons in a militia, defendant cannot be charged with a capital crime without a PRESENTMENT or INDICTMENT by a GRAND JURY.
  • Defendants may not be charged with other felonies without an indictment, presentment, or an INFORMATION filed under oath by an officer of the court.
  • Any child (under age 18) may be tried for delinquency instead of a crime.
  • A child must be tried as an adult upon request of the child or the state.
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15
Q

DOR : Rights of Defendants and Victims of a Crime

A
  • Victims or next of kin are entitled to be present and heard, when relevant, unless presence would compromise the defendant’s constitutional rights.
  • Defendant must be
  • informed of the nature and cause of accusation,
  • given a copy of the charges,
  • given a speedy and public trial by an impartial jury in the county where the crime was committed,
  • to be heard in person,
  • to have counsel, and
  • to have the right of cross examination of witnesses.
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16
Q

DOR : Excessive Punishments

A
  • DOR prohibits excessive fines, cruel and unusual punishment, bills of attainder, forfeiture of estate, indefinite imprisonment, and unreasonable detention of witnesses.
  • Essentially the same as interpretation of the Eighth Amendment to the U.S. Constitution.
  • Bill of attainder is a legislative act that mentions a person by name and has the intent of punishing that person.

• Death penalty is authorized in Florida but must not apply to
defendants with mental challenges or who are under the age of 18.

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17
Q

DOR : Access to the Courts

A

o Open to every person for redress of any injury, and justice must be administered without sale, barriers, or delay.

o Right to access may be limited by legislature if there is a reasonable alternative or the legislature can show “OVERPOWERING PUBLIC NECESSITY” for abolition of the cause.

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18
Q

DOR: Trial by Jury

A

o All citizens have an absolute right to

> > trial by six jurors in most cases and

> > trial by 12 jurors in capital cases.

o EXCEPTIONS: Actions in EQUITY, civil commitment, and eminent domain

SUBJECT TO STRICT SCRUTINY

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19
Q

DOR - Right to Privacy

A
  • DOR specifically protects a right to privacy.
  • Covers the fundamental liberty interest that PARENTS have
  • Covers the right to abortion—the courts apply STRICT scrutiny.

o If abortion regulation is invalid, state is not compelled to pay for abortions.

o The law may constitutionally require that the parents/guardians of a minor be notified before an abortion so long as the minor can obtain a judicial waiver of the notification.

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20
Q

DOR - Access to Public Records and Meetings

A
  • Every person has the right to INSPECT OR COPY any public record connected to official business of any public body, officer, or employee of the state.
  • Applies to legislative, executive, and judicial branches of government; counties, municipalities, and districts; and each constitutional officer, board, and commission.

• Also covers meetings of any collegial public body of the executive branch of state government, collegial public body of a county, municipality, school district, or special district, at which
GOVERNMENT or public business is done

• Legislature may exempt records or meetings if law states with specificity the reason for the exemption and if the exemption is no broader than necessary to accomplish purpose of the law.

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21
Q

DOR - Limitation on Attorney’s Fees in Medical Cases

A

In contingency-fee cases in the medical context,
the claimant must receive no less than 70% of the first $250,000

and

90% of any amount in excess of $250,000, excluding reasonable costs.

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22
Q

DOR - Marriage

A

• Florida statutes and state constitutional provisions define marriage as between one man and one woman, but same-sex couples may marry in Florida, and same-sex marriages from other states are recognized.

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23
Q

Composition of Legislature

A

• Legislature consists of a senate composed of ONE senator per senatorial district and ONE representative from each representative district.

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24
Q

Terms and Qualifications

1 ) Senators

2) 2. Representatives

A

1 ) SENATORS
o Election of senators is staggered—senators from odd-numbered districts are elected every FOUR YEARS in years that are multiples of four, and senators from even-numbered districts in even-numbered years that are not multiples of four.

o After reapportionment, senators are elected for TWO YEAR terms if necessary to maintain staggered terms.

2) REPRESENTATIVES
Representatives are elected for two-year terms onEVEN numbered years.

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25
Q
  1. Regular Sessions
A

o On the 14TH day following each general election, legislature convenes to organize and select officers.

o Regular session of the legislature cannot convene for longer than 60 days.

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26
Q
  1. Special Sessions
A

o The governor, by proclamation stating the purpose, may convene the legislature in special session.

o During a special session, legislature may only transact business related to the PROCLAMATION that the governor issued or something else if two-thirds of the legislature agrees.

o Unless extended by a three-fifths vote of each house, special session must not last longer than TWENTY (20) days.

o Special session may also be convened when the president of the senate and the speaker of the house jointly file a PROCLAMATION with the secretary of state or when twenty percent of legislators file a proclamation,

AND

THREE-FIFTHS (3/5) of each house vote to fix the day of the special session.

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27
Q
  1. Quorum
A

o MAJORITY of the membership of each house constitutes a quorum.

o Sessions of each house must be open to the public.

o Prearranged gatherings between more than two members of the legislature, or between the governor, the president of the senate, or the speaker of the house of representatives, must be open to the public if those present intend to agree on current/subsequent taking of formal legislative action regarding pending legislation/amendments.

o Each house may punish a member for contempt or disorderly conduct and may expel a member by a 2/3 vote.

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28
Q

E. Bills and Laws

A

• Can originate in EITHER HOUSE

• Must be read in EACH house for THREE (3) consecutive days
&raquo_space; UNLESS rule is waived by two-thirds 2/3 vote

• Law must only address a SINGLE SUBJECT and CANNOT be vague or overbroad.

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29
Q

F. Executive Signature or Veto

A

• Bill becomes law if the governor signs it or fails to veto it within SEVEN (7) CONSECUTIVE days after it is presented.

o Governor has 15 days to veto a bill before it becomes law when legislature recesses for more than THIRTY 30 days or for an indefinite period.

• If the governor vetoes part of a bill, the entire bill is deemed vetoed unless it is an APPROPRIATIONS BILL AND MUST DELIVER TO HOUSE IT ORIGINATED

o Governor may veto specific parts of an appropriation bill but may not veto any qualification or restriction without also vetoing the appropriation to which it relates.

• To override a veto, each house must reenact or reinstate the bill by a TWO THIRDS (2/3) vote of the membership.

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30
Q

GENERAL LAW

A

A “general law” applies universally throughout the state,

  • uniformly upon subjects as they may exist throughout the state,
  • uniformly within permissible classifications, or
  • relating to a state function or instrumentality.
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31
Q

SPECIAL LAW

A

A “special law” is one relating to or designated to operate in a specific part of the state or upon particular persons or things.

The legislature can enact a special law, or the people in the geographic location in question can vote on the law via referendum.

BEFORE the legislature may enact a special law, the people must be GIVEN NOTICE in a paper of general circulation.

Notice is NOT required if the law is approved by REFERENDUM

32
Q

General Law of Local Application

A

A “general law of local application” is a law that uses a classification scheme, based on population or some other criteria, so that its application is restricted to PARTICULAR localities.

EXAM NOTE: If a question appears to be about a general law of local application because you see a range of population numbers (e.g., 50,000–100,000), do not automatically assume general law of local application. If the question fixes a point in time for the general law of local application, then it will likely be a special law.

33
Q

PROHIBITED LAWS (21 TYPES)

A

In Florida, “special laws” and “general laws of local application” are prohibited by the constitution if they pertain to:
1. Election, jurisdiction, or duties of officers, except officers of municipalities, chartered counties, special districts, or local governmental agencies;

  1. Assessment or collection of taxes for state or county purposes, including extension of time, relief of tax officers from due performance of their duties, and relief of their sureties from liability;
  2. Rules of evidence in any court;
  3. Punishment for crime;
  4. Petit juries, including compensation of jurors, except for the establishment of jury commissions;
  5. Change of civil or criminal venue;
  6. Conditions precedent to bringing any civil or criminal
    proceedings, or limitations of time;
  7. Refund of money legally paid or remission of fines, penalties, or forfeitures;
  8. Creation, enforcement, extension or impairment of liens based on private contracts, or fixing of interest rates on private contracts;
  9. Disposal of public property, including any interest therein, for private purposes;
  10. Vacation of roads;
  11. Private incorporation or grant of privilege to a private corporation;
  12. Effectuation of invalid deeds, wills or other instruments, or change in the law of descent;
  13. Change of name of any person;
  14. Divorce;
  15. Legitimation or adoption of persons;
  16. Relief of minors from legal disabilities;
  17. Transfer of any property interest of persons under legal disabilities or of estates of decedents;
  18. Hunting or freshwater fishing;
  19. Regulation of occupations that are regulated by a state agency; and
  20. Any other subject when prohibited by a general law passed by a THREE FIFTHS (3/5) vote of the membership of each house; although such law may be amended or repealed by like vote.
34
Q

Appropriation Bills

A

Laws making appropriations for salaries of public officers and other current expenses of the state must not contain provisions on any other subject. Fla. Const. art. III, § 12.

35
Q

Apportionment of Legislature

A

The map of the districts for the house and senate are changed every TEN (10) years.

SENATORS - The legislature must apportion the state into NO LESS than THIRTY (30) and NO MORE than FORTY (40) senatorial districts,

and

REPRESENTATIVES - NO LESS than EIGHTY (80) and NO MORE than 120 representative districts.

o If a resolution on apportionment is NOT REACHED, the governor must convene a special apportionment session, not to exceed 30 days, within 30 days, during which the legislature must adopt a joint resolution of apportionment.

36
Q

FAILURE TO APPORTION

A

If a special apportionment session adjourns without adopting a joint resolution of apportionment,

attorney general

and

supreme court MUST make an apportionment.

37
Q

Judicial Invalidation

A

If supreme court determines that apportionment made by the legislature is invalid,

SCOFL must make its own apportionment within 60 days.

38
Q

Judicial Invalidation

A

If supreme court determines that apportionment made by the legislature is invalid,

SCOFL must make its own apportionment within 60 days.

39
Q

Governor - Executive Powers

A

o In the GENERAL ELECTION, candidates for the offices of governor and lieutenant governor must form JOINT TICKETS and must not be younger than 30 years old, AND resided in FL for 7 prior years

  • Supreme commander of all military forces in the state not in active service of the United States
  • MUST ensure laws are faithfully executed, commission all officers of the state and counties, and transact all with the officers of government
  • MAY also:
    • Require information in writing from executive/administrative state, county, or municipal officers upon any subject relating to their duties;

• Initiate JUDICIAL proceedings in the name of the state against any executive/administrative state, county, or municipal officer to enforce compliance with any duty or restrain any unauthorized act;

Request in writing the opinion of the justices of the supreme court regarding the interpretation of the constitution;

  • Call out the militia to preserve the public peace, repel an invasion, or suppress a rebellion;
  • Address LEGISLATURE once in each regular session;
  • Fill by appointment any vacancy in state or county office for the remainder of the term;
  • Suspend collection of fines and forfeitures, grant reprieves not exceeding 60 days and, with approval of two members of the cabinet, grant full or conditional PARDONS, restore civil rights, commute PUNISHMENT, and remit fines and forfeitures for offenses; and
  • In cases of treason, grant reprieves until adjournment of the regular session of the legislature.
40
Q

Lieutenant Governor

A

 Performs the duties assigned by the CONSTITUTION or prescribed by law pertaining to the office

 Becomes governor when the position is VACANT and serves for the remainder of the term

 Becomes acting governor during IMPEACHMENT proceedings and until the completion of trial or during governor’s physical/mental incapacity

 Only person in the state allowed to hold a SECOND office simultaneously

o In the GENERAL ELECTION, candidates for the offices of governor and lieutenant governor must form JOINT TICKETS.

41
Q

Cabinet : Attorney General

A

• Office of the statewide prosecutor is within the office of the attorney general.

• The statewide prosecutor and attorney general have
CONCURRENT jurisdiction over crimes occurring/having occurred in TWO or more jurisdictions.

REQUIRED TO BE FL BAR MEMBER FOR 5 YEARS PRIOR TO ELECTION

42
Q

Cabinet : Chief Financial Officer

A
  • Settles and approves accounts against the state

* Keeps all state funds and securities

43
Q

Impeachment of Executives

A

o The governor, lieutenant governor, members of the cabinet, justices of the supreme court, judges of district courts of appeal, judges of circuit courts, and judges of county courts may be impeached for committing a MISDEMEANOR in office.

o The house of REPRESENTATIVES by TWO THIRDS (2/3) vote has the power to impeach an officer.

o The speaker of the house of representatives has the power at any time to appoint a committee to investigate charges against any officer subject to impeachment.

44
Q

Impeachment Procedure

A

o All impeachments by the house of representatives are tried by SENATE.

 Trial must commence within SIX (6) months of impeachment.

 Chief justice of the supreme court, or another justice designated by the chief justice, will preside at the trial, except in a trial of the chief justice, in which case the governor will preside.

o Conviction or acquittal does not affect CIVIL OR CRIMINAL liability.

o Governor may SUSPEND any state officer who is not subject to impeachment, by stating the grounds and filing the order with the custodian of state records.

 Grounds for suspension include malfeasance, neglect of duty, drunkenness, incompetence, permanent inability to perform official duties, or commission of a felony or indictment for a crime until the official is acquitted.

 The senate also has the power to remove from office or reinstate the suspended official.

45
Q

Supreme Court - Composition

A

 SEVEN (7) justices

 Each of the five appellate districts must have at least one justice elected or appointed from the district to the supreme court who is a resident of the district at the time of the original appointment/election.

 The chief justice is chosen by THE COURT.

 FIVE (5) justices constitute a QUORUM.

 FOUR (4) is a MAJORITY.

46
Q

Supreme Court - Mandatory Jurisdiction

A

MANDATORY: The supreme court MUST:

• Hear appeals from final judgments of trial courts imposing the
DEATH PENALTY;

  • Hear appeals from decisions of district courts of appeal declaring invalid, either in part or whole,STATE CONSTITUTIONAL law;
  • Hear appeals from final judgments entered in proceedings for the validation of BONDS or certificates of indebtedness; and
  • Review actions of statewide agencies relating to rates or service of utilities providing electric, gas, or telephone service.
47
Q

Supreme Court - Discretionary Jurisdiction

A

Discretionary: The supreme court may:

  • Review decision of a district court of appeal that expressly declares valid a state law that affects state or constitutional matters and directly conflicts with a decision of another district court of appeal;
  • Review decision of a district court of appeal that passes upon a question certified to be of great importance or that is certified to be in direct conflict with a decision of another district court of appeal;
  • Review order or judgment of a trial court certified by the district court of appeal in which an appeal pending is of great public importance or will have a great impact on the administration of justice;
  • Review a question of law certified by the Supreme Court of the United States or a United States Court of Appeals that would be outcome determinative and for which there is no FL precedent;
  • Issue writs of prohibition to courts and all writs necessary to the complete exercise of its jurisdiction;
  • Issue writs of mandamus and quo warranto to state officers and state agencies; and
  • Issue writs of habeas corpus returnable before the supreme court or any justice, a district court of appeal or any judge thereof, or any circuit judge.
48
Q

District Courts of Appeal

1) Composition
2) Jurisdiction

A
  1. Composition
     Serves each appellate district
     Must consist of at least 3 judges
     The concurrence of 2 judges is necessary for a decision.
  2. Jurisdiction
     Jurisdiction to hear appeals that may be taken as a matter of right from final judgments or orders of trial courts.
     May review interlocutory orders
    • But only in compliance with the rules issued by the supreme court
     Have the power of direct review of administrative action, as prescribed by
49
Q

Circuit Courts

1) Composition
2) Jurisdiction

A
  1. Composition
    20 circuit courts, each serving a separate judicial circuit
  2. Jurisdiction

 The circuit court has original jurisdiction for:
• Civil actions that would not otherwise belong in the county courts;
• Actions involving the legality of a tax ; and
• Ejectment, injunctions, and actions in equity involving the title or boundaries to real property.
 Circuit courts have the power to issue writs of certiorari and also the power of direct review of administrative action, final orders of lower courts, and some nonfinal lower-court orders.
 Also have jurisdiction to hear felony and misdemeanor criminal cases

50
Q

Concurrent Jurisdiction of City & Cir

A

The county courts have concurrent jurisdiction with the circuit courts in:

  • Actions in equity that do not exceed $15,000;
  • Landlord tenant actions within the jurisdictional limit of the county court;
  • Actions involving the right to possession of real property in which the amount in controversy exceeds the jurisdictional limit of the county court; and
  • Simplified dissolution of marriage actions.
51
Q

Qualifications of Judge

A

No person may serve as a judge unless the person is:

 An elector of the state;

 Residing in the jurisdiction;

 Under the age of 70, except upon temporary assignment or to complete a term, one-half of which has been served; and

 Member of the FL Bar for 10 years for the supreme court [and district courts of appeal] or 5 years for all other courts.

52
Q

Judges : Selection, Retention, and Vacancies

A

 Justices of the supreme court and judges of the district courts of appeal are appointed by the governor from a list of THREE (3) to SIX (6) candidates.

 Vacancies in the circuit and county courts (whose judges are elected by popular vote) are filled by the governor in the same way.

 At the general election before the expiration of a supreme court justice’s term, or judge of the district court of appeal’s term, voters determine whether the justice/judge should be retained for another SIX (6) year term.

• The decision is based on a simple majority.

 Circuit and county court judges may run for reelection in the general election preceding the expiration of their six-year terms.

 Unlike those for judges described above, COUNTY and CIRCUIT court judges can run in CONTESTED elections and can be replaced by popular vote, unless the county adopts a merit retention system.

53
Q

JUDGES : Removal and Reprimand

A

• Jurisdiction to investigate and recommend to the Supreme Court of Florida the removal of any justice/judge who demonstrated clear UNFITNESS OF OFFICE, and to investigate and recommend the discipline of a justice or judge whose conduct warrants such discipline.

  • Discipline includes any or all of the following: reprimand, fine, SUSPENSION WITH LOWER PAY, or lawyer discipline.
  • The commission is composed of

(i) two judges of district courts of appeal selected by the other district courts,
(ii) two circuit judges selected by other circuit judges.
(iii) two judges of county courts selected by the judges of those courts,
(iv) four electors who reside in the state who are members of the bar of Florida and who are chosen by the governing body of the bar of Florida, and
(v) five electors who reside in the state who have never held judicial office or been members of the bar of Florida and who shall be chosen by GOV.

  • Members serve terms not to exceed SIX (6) years.
  • Members are prohibited from being in PUBLIC OFFICE, participating in any campaign for judicial office, and/or serving in a political party (except judges campaigning for judicial office).
54
Q

JUDGES Reprimand : Procedure

A
  • Commission has power to issue SUBPOENAS.
  • Prior to the filing of formal charges, all proceedings by or before the commission are CONFIDENTIAL
  • Further proceedings before the commission become public when there is a finding of probable cause.
  • Hearing panel is vested with the authority to RECEIVE CHARGES.
  • To recommend discipline, hearing panel must decide by a simple MAJORITY vote.
55
Q

JUDGES : Sanctions

A

• The supreme court may accept, reject, or modify the findings of the commission.
• It may order that the justice or judge be subjected to appropriate discipline, be
REMOVED from office, or be forced to RETIRE.
• MORAL TURPITUDE is not required for removal from office of a justice or judge whose conduct demonstrates unfitness to hold office.
• After the filing of a formal proceeding and upon request of the investigative panel, the supreme court may SUSPEND the justice or judge from office pending final determination of the inquiry.

56
Q

ATTORNEY QUALIFICATION AND DISCIPLINE

A

SCOFL has exclusive jurisdiction to regulate the admission of persons to the practice of law and the discipline of persons admitted.

57
Q

STATE ATTORNEYS

A

o Elected for a term of FOUR (4) years.
o Prosecuting officer for TRIALS IN THAT CIRCUIT.
o State attorney must

(i) be a voter and RESIDE in the jurisdiction where she works,
(ii) have been a member of the bar of Florida for the preceding five years,
(iii) devote full time to the duties of the office, and
(iv) not engage in the PRIVATE PRACTICE of law.

o State attorneys may appoint assistant state attorneys as authorized by law.

58
Q

PUBLIC DEFENDERS

A

o Elected for a term of FOUR (4) years.
o Must also be voters of the state and reside in the jurisdiction of the circuit and must have been a member of the Bar for the preceding FIVE (5) years.
o Public defenders may appoint assistant public defenders as authorized by law.

59
Q

Property Exempt from Ad Valorem Taxes

A

No government, state or local, may levy an ad valorem tax on:

  • motor vehicles,
  • boats,
  • airplanes,
  • trailers,
  • trailer coaches, or
  • mobile homes.

**Licensing fees, however, can be collected.

60
Q

Annual State revenue Limitation

A

State revenues collected for any fiscal year are LIMITED to state revenues allowed for the PRIOR fiscal year PLUS an adjustment for GROWTH.

REV LIMIT = Prior FY revenue + (AVG 5YR Income * Prior FY revenues)

“Growth” means an amount EQUAL to the AVERAGE annual rate of growth in Florida PERSONAL income over the most recent TWENTY (20) quarters MULTIPLIED BY the state revenues for the prior fiscal year.

GROWTH = AVG 5YR Income * Prior FY revenues

Certain types of revenue are excluded, such as state lottery proceeds and money used to support the Medicaid system.

61
Q

PROPERTY EXEMPT FROM TAX

A
  1. Municipal Property - All property owned by a municipality and used exclusively for municipal or public purposes
  2. Business Development - county or municipality may grant new or expanding businesses exemptions to community and economic development ad valorem taxes PROVIDED the county 1) writes an ORDINANCE that 2) is approved by the VOTERS of the county or municipality.
  3. Historic Preservation
  4. Tangible Personal Property - $25k exemption of assessed value subject to personal property tax
  5. Conservation - if dedicated in perpetuity for conservation
  6. Homesteads -
    - first 25k of assessed value
    - additional 25k if assessed > $50k (EXCEPT for school district levy)
62
Q

HOMESTEAD PROPERTY : REQUIREMENTS

A

For purposes of these homestead exemptions, the homeowner must satisfy the following two requirements:

i) The property must be real property located in Florida; and

ii) The property must be the permanent residence of the owner or another person who legally or naturally dependent on the owner.
Fla. Const. art. VII, § 6(a).

63
Q

HOMESTEAD PROPERTY : Permanent Res Req

A

the real estate must

1) be located in Florida and
2) be the permanent residence of the owner or another person who is legally or naturally DEPENDENT on the OWNER. Fla. Const. art. VII, § 6(a).

> > NOTE THAT An owner need not reside in the homestead as long as a person who is legally or naturally dependent on the owner does.

An alien who does not have permanent residence status cannot qualify for this exemption. Garcia v. Andonie, 101 So. 3d 339 (Fla. 2012).

64
Q

HOMESTEAD PROPERTY : Types of Qualifying Ownership Interests

A

For purposes of a homestead tax exemption;
residential real property may be held
1) by legal or equitable title,

2) by the entireties, jointly, in common, as a condominium, or
3) indirectly by stock ownership or membership representing the owner’s or member’s proprietary interest in a corporation owning a FEE or a LEASEHOLD initially in EXCESS of 98 years.

Fla. Const. art. VII, § 6(a); Fla. Stat. § 196.031.

65
Q

HOMESTEAD PROPERTY : Exemption Amount

NEVER INCLUDES SPECIAL BENEFIT EXEMPTION

A

The exemption applies to all taxes, except for a special benefit assessment, on the:

> > first $25,000 of the property’s assessed value. This exemption is increased up to an

> > additional $25,000 of the property’s assessed value in excess of $50,000, EXCEPT for a school district levy.

For a homestead with an assessed value over $75,000, this exemption can total $50,000.

EXAMPLE 1 (Assessed Value $40,000): 
The first $25,000 is exempt from all tax and the remaining $15,000 is taxed.
EXAMPLE 2 (Assessed Value $70,000): 
The first $25,000 is exempt from all tax, the next $25,000 is taxed, and the remaining $20,000 is subject to school district levies but exempt from all other tax.
EXAMPLE 3 (Assessed Value $95,000): 
The first $25,000 is exempt from all tax, the next $25,000 is taxed, the next $25,000 is subject to school district levies but exempt from all other tax, and the remaining $20,000 is taxed.
66
Q

HOMESTEAD PROPERTY : Elderly Low Income Homeowners

A

A homestead tax exemption not exceeding $50,000 to any person who

1) has the legal or equitable title to real estate maintained as the person’s PERMANENT residence,
2) who has attained the AGE of 65, and
3) whose household income does NOT EXCEED the household income limitation ($20,000, adjusted annually for costs of living);

An exemption equal to the assessed value of the property to any person who

1) has the legal or equitable title to real estate
2) with a just value less than $250,000 (DETERMINED at the time of the INITIAL application), and
3) who has maintained thereon the permanent residence of the owner for NOT LESS than 25 years,
4) has attained age 65, and
5) whose household income does not exceed the household income limitation ($20,000, adjusted annually for costs of living).

67
Q

HOMESTEAD PROPERTY : Elderly, Disabled Veterans

A

Each veteran who

1) is age 65 or older
2) with a combat-related total or partial disability and
3) honorable discharge upon separation from military service

receives a discount from the amount of the ad valorem tax otherwise owed on homestead property that the veteran owns and resides in.

The discount is a PERCENTAGE of the veteran’s PERMANENT, service-connected disability, as determined by the United States Department of Veterans Affairs. Fla. Const. art. VII, § 6(e); Fla. Stat. § 196.082.

68
Q

HOMESTEAD PROPERTY : Surviving spouse of military veteran or first responder

A

The surviving spouse of

1) a military veteran or first responder (e.g., law enforcement officer, correctional officer, firefighter, emergency medical technician, or paramedic)
2) who died in the line of duty
3) is entitled to an exemption from all taxes imposed on real property owned and used as a homestead,

> > PROVIDED THAT the veteran was, or the first responder and surviving spouse were, RESIDENTS of Florida on January 1 of the YEAR that the veteran or first responder DIED and the surviving spouse has NOT REMARRIED.

This exemption also applies to a first responder who was totally AND permanently disabled as a result of injury in the line of duty.

Fla. Const. art. VII, § 6(f); Fla. Stat. § 196.081(4), (6).

69
Q

HOMESTEAD PROPERTY : Currently serving military personnel

A

Each person who receives a homestead exemption who

1) was a member of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard, and
2) who was deployed during the PRECEDING calendar year on ACTIVE duty OUTSIDE the United States in support of military operations designated by the legislature receives an additional exemption EQUAL to a percentage of the taxable value of her homestead property. Fla. Const. art. VII, § 3(g).

70
Q

rates of taxation

A

All AD VALOREM taxation (e.g., real property taxes) generally MUST be at a UNIFORM rate within each local taxing unit.

However, the taxes on INTANGIBLE personal property may be at different rates but may NEVER exceed two mills on the dollar of assessed value.

Fla. Const. art. VII, § 2.

71
Q

Valuation of Property for Taxation

A

There must be a just valuation of all property for ad valorem taxation.

Generally, the just value of property is its fair market value. Fla. Const. art. VII, § 4.

HOWEVER - EXCEPTIONS:

  1. Agricultural land (Fla. Const. art. VII, § 4(a); Fla. Stat.§ 193.461);
  2. WORKING waterfront properties (Fla. Const. art. VII, § 4(j));
  3. Historic property ((Fla. Const. art. VII, § 4(e); Fla. Stat. § 193.503);
  4. Property subject to a CONSERVATION easement ((Fla. Const. art. VII, § 4(b); Fla. Stat. § 193.501);
  5. Land producing high WATER recharge to Florida’s AQUIFERS (Fla. Const. art. VII, § 4(a); Fla. Stat. § 193.625); and
  6. Improvements made to homestead property to provide living quarters for GRANDPARENTS (“Granny flats”) (Fla. Const. art. VII, § 4(f); Fla. Stat. §193.703).
72
Q

Time of Property Tax Assessement

A

Assessments are generally made annually based on the value of the property as of January 1. Fla. Const. art. VII, § 4(d).

73
Q

Cap on Assessed Value of Property

A

Save our Homes Benefit

IF
» real estate qualifies for the homestead tax exemption

THEN
» the annual change in assessment CANNOT exceed the LOWER OF:

1) THREE (3%) percent of the assessment for the PRIOR year

OR

2) the percentage change in the Consumer Price Index (CPI)

The assessed value cannot exceed the just (i.e., fair market) value of the homestead. Fla. Const. art. VII, § 4(d).

74
Q

HOMESTEAD PROPERTY : Change in OWnership

A

After a change in ownership, the property is

1) assessed
2) at its just value
3) as of January 1 of the year AFTER the purchase.

Fla. Const. art. VII, § 4(d)(3). The effect is that an owner cannot pass along his SOH benefit to the next owner.

75
Q

HOMESTEAD PROPERTY : MODIFICATIONS

A

Generally, any change, addition, reduction, or improvement is assessed at its just value for the first year and then is treated as part of the homestead thereafter. Fla. Const. art. VII, § 4(d)(5).

There is an EXCEPTION for an improvement made to homestead property to provide living quarters for GRANDPARENTS (“Granny flats”). Fla. Const. art. VII, § 4(f); Fla. Stat. § 193.703.

76
Q

NonHomstead Res Real Prop Assessment Limit

A

IF
» residential real property
1) contains NINE (9) units or fewer and

2) does NOT QUALIFY for the homestead tax exemption,

THEN
» the annual change in assessment CANNOT exceed TEN (10%) percent of the assessment for the PRIOR year, EXCEPT for purposes of a SCHOOL district levy.

Fla. Const. art. VII, § 4(g).