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Strand v. Escambia County

Supreme Court of Florida (2008) | 992 So. 2d 150; 2008 WL 4240151

4 min read

TL;DR: The Florida Supreme Court upheld a county's plan to issue bonds funded by future increases in ad valorem tax revenue without a voter referendum, holding this did not violate the state constitution because the county's underlying taxing power was not pledged to bondholders.

Legal Significance: Affirms the precedent that tax increment financing does not require a voter referendum under the Florida Constitution so long as bondholders cannot compel the government to levy ad valorem taxes, thereby distinguishing a pledge of revenues from a pledge of the taxing power itself.