Voters in November 2018 approved a one-cent surtax to fund county transportation projects in Hillsborough County.  Mr. Emerson and Mr. White filed separate lawsuits in the trial court challenging the surtax. Mr. Emerson, a county resident, challenged the legality of the bond used to fund the projects. Mr. White, a County Commissioner, challenged the constitutionality of the tax, arguing it took power from county commissioners. The circuit court found the tax to be legal in part but severed certain portions it found to be unconstitutional. This appeal followed.

Case history can be found here: http://onlinedocketssc.flcourts.org/DocketResults/CaseDocket?Searchtype=Case+Number&CaseTypeSelected=All&CaseYear=2019&CaseNumber=1250