Advisory Op. to Att'y Gen. re Tax Limitation

In Advisory Op. to Att'y Gen. re Tax Limitation, 644 So. 2d 486 (Fla. 1994), the Court found the initiative petition that dealt with voter approval of new taxes, with property rights, and with the requirement of a two-thirds vote for new constitutionally imposed state fees or taxes legally deficient because it combined the subjects of taxes and fees. See id. at 491. However, the Court found no violation with an initiative creating an exception to the single-subject requirement for initiatives that deal solely with limiting the power of the government to raise revenue. See id. at 496. This initiative was then placed on the ballot and approved by the voters. Subsequently, the Court found that the initiative petition that it rejected in Tax Limitation, requiring a two-thirds vote for any constitutionally imposed tax or fee, now fell within this exception. See Advisory Op. to Att'y Gen. re Tax Limitation, 673 So. 2d 864, 866 (Fla. 1996)