Summary
holding that taxpayer, a religious organization, lacked standing to bring challenge alleging unconstitutionality of sales tax exemption statute; taxpayer benefited from exemption and, thus, failed to have adverse interest necessary for standing and was not a proper party to assert challenge
Summary of this case from Sharma v. RamlalOpinion
No. SC05-873.
October 26, 2006.
An Appeal from the District Court of Appeal — Constitutional Construction, First District-Case No. 1D03-3324 (Leon County).
Heather Morcroft, Orlando, FL, for Appellant.
Charles J. Crist, Jr., Attorney General, Christopher M. Kise, Solicitor General, and James A. McKee, Deputy Solicitor General, Tallahassee, FL, for Appellee.
Kevin W. Shaughnessy and Caroline M. Landt of Baker and Hostetler, LLP, Orlando, Florida, on behalf of the Florida Catholic, Inc., and Florida Baptist Witness, Inc.; and Mathew D. Staver, Maitland, Florida and Erik W. Stanley, Lynchberg, Virginia, on behalf of Liberty Counsel, as Amici Curiae.
We originally accepted jurisdiction to review the First District Court of Appeal's decision in Wiccan Religious Cooperative of Fla., Inc. v. Zingale, 898 So.2d 134, 135 (Fla. 1st DCA 2005), based on express and direct conflict with Department of Education v. Lewis, 416 So.2d 455 (Fla. 1982), Department of Administration v. Horne, 269 So.2d 659 (Fla. 1972), and Paul v. Blake, 376 So.2d 256 (Fla. 3d DCA 1979), on the issue of taxpayer standing. See art. V, § 3(b)( 3), Fla. Const. After further consideration, we have determined that the First District did not address the issue of taxpayer standing and that there is no other basis for the Court to exercise its jurisdiction. Accordingly, we conclude that jurisdiction was improvidently granted and hereby dismiss this case.
It is so ordered.
WELLS, ANSTEAD, PARIENTE, QUINCE, CANTERO, and BELL, JJ., concur.
LEWIS, C.J., dissents.