STATE, EX REL., RAYMOND J. BERKEMEYER, ET AL., RELATORS,
v.
J. PAUL GAINES, AS COUNTY TAX ASSESSOR FOR SARASOTA COUNTY, FLORIDA, RESPONDENT
AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.
The Florida Supreme Court reviewed a writ of mandamus seeking to compel a County Tax Assessor to revise a tax roll. The Court found the Assessor's return insufficient because he did not aver he demanded the return of the tax rolls from their current custodians.
No, the Tax Assessor's return was insufficient because it failed to state that he had demanded the return of the tax rolls from their current custodians and that such demand was refused.
“This return is insufficient in that the respondent does not aver that he has made demand upon the present-custodians of the original tax roll and the two copies and that a return of the books to the respondent has been refused.”
This quote explains the primary reason the court found the Assessor's return insufficient.
Previewing 1 of 2 key quotes on this case — the court’s exact language, pinpointed for members.
Join FLexlaw to unlock all legal intelligenceRelators sought a writ of mandamus to compel the Tax Assessor of Sarasota County to revise the tax roll. The Assessor responded that he had already de…
The full statement of facts, procedural history, and disposition for this case are member content.
Join FLexlaw to unlock all legal intelligence© FLexlaw, Inc. — AI-generated enrichments are proprietary. All rights reserved.
Explore caselaw by topic → Browse Statutory Compliance cases and more on FLexlaw
The alternative writ of mandamus herein commanded the Tax Assessor of Sarasota County, Florida, to forthwith commence the revision of the tax roll of said county and to calculate and carry out the total amount of the taxes as indicated in the alternative writ or to show cause &c. The return of the respondent indicates that the respondent knew of litigation in this Court which affected his duty in making up the tax roll, and states that' under the statute requiring the assessor to make out one *1373tax roll and two fair copies and to turn over one copy of the tax roll to the State Comptroller •not earlier than the first Monday in October of each year, the respondent on the first Monday in October, 1930, delivered the original and one copy to the County Commissioners, which they accepted, and the next day respondent delivered one copy to the State Comptroller which he accepted; that the tax rolls are not in respondents’ possession and that he has “no assurance that” he could “repossess them.”
This return is insufficient in that the respondent does not aver that he has made demand upon the present-custodians of the original tax roll and the two copies and that a return of the books to the respondent has been refused. The return is insufficient and the respondent is allowed ten days in which to almend his return. If the return is not- amended within ten days, the motion for a peremptory writ will then be acted upon by the Court.
It is so ordered.
Terrell, C. J., and Whitfield, Brown and Buford, J. J., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
The State of Fla. ex relatione J. W. Gillespie v. Thursby, 104 Fla. 103 (Fla. 1932)…y their own neglects and defaults defeat the granting of relief when seasonably applied for, and to that rule we still adhere. Board of Comm’rs of LaFayette County v. Hadley, 63 Fla. 90, 59 Sou. Rep. 14; State ex rel. Berkemeyer v. Gaines, Assessor, 100 Fla. 1372, 131 Sou. Rep. 115. Rehearing denied. Buford, C.J., and Whitfield, Ellis, Terrell and Davis, J.J., concur.…
-
State v. Bd. of Pub. Instruction of Broward Cnty., 120 Fla. 599 (Fla. 1935)…fective its mandate for a peremptory writ issuable in time to be impressed upon the 1933 tax roll without occasioning undue confusion and disorder in county fiscal operations by reason thereof. See State, ex rel. Berkemeyer, v. Gaines, Tax Assessor, 100 Fla. 1372, 131 Sou. Rep. 115. Hence the sole effect of such order was merely to serve the convenience of the Tax Assessor through a declaratory judicial order relieving him from the fear that his tax roll for that year would be required by the Court to he rec…