Pinellas County, Florida v. Joiner
Pinellas County owns roughly 12,400 acres in Pasco County and claimed sovereign immunity from Pasco County's ad valorem taxes. The Florida Supreme Court held that a county's common-law sovereign immunity from ad valorem taxation does not extend to county-owned property located outside its territorial boundaries, answering the Second District's certified question in the negative and approving that court's decision. Chief Justice Mu\u00f1iz dissented, arguing the common law of intrastate intergovernmental taxation and the structure of the 1968 Constitution make all county-owned property presumptively immune.
🔒 Read the full opinion, holding & search the library
The full opinion PDF, the rules the court applied, our significance analysis, the background facts, and full-text search across every tracked Florida decision are available to members. Start a free 30-day trial — no credit card.
Not ready to sign up? Get the free Friday digest — the week's key Florida decisions by email, no login required.
Florida Court Tracker provides summaries of publicly available court opinions for informational and research purposes only. This is not legal advice and does not create an attorney–client relationship. Always verify holdings against the official opinion.