The Sivort Co. v. State, (1939)
Court: Supreme Court of Florida
Number:
Visitors: 12
Judges: PER CURIAM.
Attorneys: Leo Rosen, Charles P. West and Louis Schwartzkopf, for Appellants;
George C. Simpson, for Appellee.
Filed: Jan. 27, 1939
Latest Update: Mar. 02, 2020
Summary: Appeal brings for review order denying motion to dismiss bill of complaint, the purpose of which *Page 180 was to foreclose tax certificates. The bill of complaint was attacked on the theory that its efficiency depends upon the provisions of Chapter 17,460, Acts of 1935, being entitled: "An Act Relating to and Concerning Taxation and Providing for the Foreclosure in Equity of Tax Sale Certificates and Deeds and Procedure in Such Cases in Which Said Tax Sale Certificates and Deeds Have Been Issue
Summary: Appeal brings for review order denying motion to dismiss bill of complaint, the purpose of which *Page 180 was to foreclose tax certificates. The bill of complaint was attacked on the theory that its efficiency depends upon the provisions of Chapter 17,460, Acts of 1935, being entitled: "An Act Relating to and Concerning Taxation and Providing for the Foreclosure in Equity of Tax Sale Certificates and Deeds and Procedure in Such Cases in Which Said Tax Sale Certificates and Deeds Have Been Issued..
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The tax certificates here involved are liens on the said property against which they were issued and courts of equity have the power to decree their payment. See Section 896 C.G.L. It is not necessary to pass upon the constitutionality of Chapter 17460, Acts of 1935, Laws of Florida. The bill of complaint contained equity and the order of the lower court appealed from is affirmed.
PETITION FOR REHEARING DENIED
Source: CourtListener
