By Setyo Laksono*
In Pinellas County v. Joiner, the Florida Supreme Court held that a county may levy ad valorem taxes on the real property of another county that is located within the taxing county’s borders. To reach its decision, the Florida Supreme Court balanced a county’s power to levy and generate revenue with preserving a county’s remaining sovereign immunity privileges and protections. This Article will examine the court’s balancing of these two interests and provide the potential legal consequences of the Joiner decision.