John R. Hernandez - Page 4

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               Certificates issued by a political subdivision for                     
               public improvements (such as sewers, sidewalks,                        
               streets, etc.) which are evidence of special                           
               assessments against specific property, which                           
               assessments become a lien against such property and                    
               which the political subdivision is required to enforce,                
               are, for purposes of this section, obligations of the                  
               political subdivision even though the obligations are                  
               to be satisfied out of special funds and not out of                    
               general funds or taxes.  * * *                                         
               We have considered petitioner's new arguments and find them            
          to be without merit.  We remain convinced that our prior findings           
          and opinion in Hernandez I are correct; we decline to alter them            
          in any respect.                                                             
          I.   Taxation of Real Property in the State of Florida                      
               A brief preliminary discussion of the Florida local property           
          tax system may be helpful.  Taxes are generally imposed on real             
          property in the form of ad valorem property taxes or special                
          assessments.  Ad valorem taxes are levied uniformly throughout a            
          taxing district for the general benefit of residents and                    
          property.  Sarasota County v. Sarasota Church of Christ, Inc.,              
          667 So. 2d 180, 183 (Fla. 1995); City of Boca Raton v. State, 595           
          So. 2d 25, 29 (Fla. 1992).  In contrast, special assessments are            
          usually imposed for a specific purpose to benefit a specific area           
          or class of property and are imposed only on those properties               
          that will derive a benefit from the services or improvements made           
          possible by the special assessment.  Sarasota County v. Sarasota            
          Church of Christ, Inc., supra at 183; City of Boca Raton v.                 
          State, supra at 29.                                                         

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