The Florida Municipal Tax Assessment Amendment, also known as Amendment 5, was a legislatively-referred constitutional amendment in Florida which was approved on November 2, 1954.
This amendment modified Article VIII of the Florida Constitution to allow for the county tax assessor to assess municipal tax upon voter approval.
| Florida Amendment 5 (1954)|
| Yes|| 85,677|| 59.01%|
Official results via: Biennial Report of the Secretary of State of the State of Florida (1953-1954) (p.350-54)
Text of measure
The language that appeared on the ballot:
|| No. 5
A proposed amendment to Article VIII, by adding thereto an additional section to be numbered by the Secretary of State, providing: that the Legislature may, by general, special or local act, provide for assessment of taxes of any municipality by the county tax assessor of the county wherein such municipality is located, and for collection thereof by the tax collector of such county, provided that no such act, except provisions thereof for a referendum election, shall become effective in any municipality at an election called for such purpose, such election to be held separately or with any other election; and that any such act shall provide for reasonable compensation for said assessor and collector for such additional duties to be paid by the municipality for which such duties are performed.
The text of the amendment read:
Section __. Authority of the Legislature as to Assessment and Collection of Municipal Taxes. The Legislature may, by general, special or local act provide for the assessment of the taxes of any municipality by the County Tax Assessor of the county wherein such municipality is located and the collection thereof by the County Tax Collector of such county; provided that no such act, except the provisions thereof for a referendum election, may become effective in any municipality until approved by a majority vote of the electors qualified to vote in such municipality, voting at an election called for such purpose, which election may be held separately or with any other election. Any such act shall provide for reasonable compensation for the County Tax Assessor and County Tax Collector for such additional duties to be paid by the municipality for which such duties are performed.