Trust Co. of Fla. v. City of Tampa, (1931)
Court: Supreme Court of Florida
Number:
Visitors: 14
Judges: DAVIS, J. —
Attorneys: Redfearn Ferrell, of Miami, for Appellants;
Karl E. Whitaker and H. Lane Coachman, of Tampa, for Appellee.
Filed: Nov. 20, 1931
Latest Update: Mar. 02, 2020
Summary: In this case a bill of complaint filed by the City of Tampa to foreclose its lien for city taxes duly alleged that in the year 1929 an assessment was duly made against "Lot C, Block 16, Less the East 154 ft., Packwood's Sub. of S1/2 of Gov. Lot 5," for city taxes for the year 1929; that default was made in the payment of said taxes so assessed which continued until the first Monday in January, 1930; that the Tax Collector of the City of Tampa thereafter duly made from the assessment roll a separ
Summary: In this case a bill of complaint filed by the City of Tampa to foreclose its lien for city taxes duly alleged that in the year 1929 an assessment was duly made against "Lot C, Block 16, Less the East 154 ft., Packwood's Sub. of S1/2 of Gov. Lot 5," for city taxes for the year 1929; that default was made in the payment of said taxes so assessed which continued until the first Monday in January, 1930; that the Tax Collector of the City of Tampa thereafter duly made from the assessment roll a separa..
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It seems to me that the description was sufficient to identify the property. The certified copy of that part of the assessment roll of the "City of Tampa" indicates prima facie that "Packwood's Sub. of S 1/2 of Gov. Lot 5" was situated in the City of Tampa, and that Lot C of Block 16 less the East 154 ft. of said Subdivision was capable of being located and identified. If there was no such subdivision in the City of Tampa, or no Lot C. of Block 16 in such subdivision this would be defensive matters to be set up by answer. As I understand it, all the statutes and the City Charter require is that the assessment roll shall show such a description as will make it possible for a surveyor to identify the property with reasonable accuracy.
Source: CourtListener
