JCR has the info.

In other news, the Marlins for the third time in four years have finished with the lowest final payroll among the 30 teams, according to figures obtained by the Associated Press. The AP bases the figures on 40-man rosters (not just 25-man) plus adds prorated shares of signing bonuses, earned incentive bonuses, non-cash compensation, buyouts of unexercised options and cash transactions, such as money included in trades.

Not really surprising to say the least.

He went on to say this.

Here's the good news: Marlins President David Samson is on the record saying the team will have a middle of the road payroll come 2012, when the new ballpark opens.

I remember the quote a little differently.  I took Samson's quote to mean if the revenue projections are correct the Marlins will have a middle of the road payroll.  Meaning the Marlins will have a payroll to "match" revenue earnings taking into account their payments on the new stadium.  In that, they won't go into "debt".  I may have misinterpreted or maybe I didn't.  We will see.