Judges: TERRELL, J.
Attorneys: Shutts Bowen, Benjamin E. Carey, Joseph F. McPherson and Frederick W. Schmitz, for Appellants;
Morton B. Adams and Middleton McDonald, for Appellee.
Filed: May 27, 1936
Latest Update: Mar. 02, 2020
Summary: The Legislature of 1931 enacted Chapter 15038, Laws of Florida, granting to municipalities a supplemental, additional, optional, and alternative method of enforcing tax liens and special assessments, that is to say by suit in chancery, the practice, pleadings, and procedure therein being in substantial accord with that required for the foreclosure of mortgages on real estate. Pursuant to said act by the appellee, City of Coral Gables, filed its bill of complaint in the Circuit Court of Dade Coun
Summary: The Legislature of 1931 enacted Chapter 15038, Laws of Florida, granting to municipalities a supplemental, additional, optional, and alternative method of enforcing tax liens and special assessments, that is to say by suit in chancery, the practice, pleadings, and procedure therein being in substantial accord with that required for the foreclosure of mortgages on real estate. Pursuant to said act by the appellee, City of Coral Gables, filed its bill of complaint in the Circuit Court of Dade Count..
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I agree to the opinion and conclusion in the light of the fact that here rights of third parties have not intervened. The position of appellants is that of defending against the taxing officers whose fault has caused the situation complained of. The case made discloses something more than mere over-valuation of appellants' property — it shows an almost complete disregard of the tax laws under which the city exercised a delegated power of taxation.
BUFORD, J., concurs.
