STATE OF FLORIDA, EX REL. J. H. SHERRILL AND D. A. VANN, RELATORS,
v.
EVERGLADES DRAINAGE DISTRICT, A STATUTORY SUBDIVISION OF THE STATE OF FLORIDA, ET AL., RESPONDENTS

Fla. | 1932-10-20
Whitfield, Terrell and Brown, J.J., and Campbell and Bird, Circuit Judges, concur., Buford, C.J., and Davis, J., disqualified.
107 Fla. 91 Florida Supreme Court (1932) Positive Treatment
Also reported at: 144 So. 655
Cited by 4 cases

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Synopsis

The Florida Supreme Court modified an alternative writ to allow tax assessors to deliver 1932 assessment rolls to tax collectors, citing public interest and the need for further deliberation on the case's complex issues.


Holding

The court modified the alternative writ to permit the respondent tax assessors to deliver the 1932 tax assessment rolls to the tax collectors of their respective counties.


Key Quotes

“inasmuch as State and County taxes are legally due and payable November 1st, and further, that in view of the fact that the questions involved in this action will require considerable study and deliberation, and that the public interests would be jeopardized by holding up the delivery of the 1932 assessment rolls to the tax collectors until the final decision of this cause”

This quote explains the court's reasoning for modifying the writ, balancing the need for deliberation with the urgency of tax collection and public interest.

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Facts & Procedural History

Relators sought an alternative writ concerning the Everglades Drainage District. Respondent tax assessors moved to quash the writ, indicating that ass…

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Opinion of the Court
Per Curiam.

Per Curiam.

This cause coining on to be heard upon the motions to quash and answers of certain respondent.tax assessors of counties comprised within said Everglades Drainage District, addressed to the alternative writ herein, and it being made to appear to the Court thereby that in certain counties the assessment roll had already been made up and delivered to the tax collector and that in other counties the assessment rolls have been completed and are ready for delivery to the tax collectors as required by statute, and inasmuch as State and County taxes are legally due and payable November 1st, and further, that in view of the fact that the questions involved in this action will require considerable study and deliberation, and that the public interests would be jeopardized by holding up the delivery of the 1932 assessment rolls to the tax collectors until the final decision of this cause;

It is therefore considered, ordered and adjudged by the Court that the alternative writ heretofore issued be so modified as to permit the respondent tax assessors named therein to deliver to the tax collectors of their respective counties the tax assessment rolls for the year 1932 as required by statute.

It is further ordered that all other questions involved or that may be involved in this cause be and they are hereby reserved for further consideration and determination in this cause.

Whitfield, Terrell and Brown, J.J., and Campbell and Bird, Circuit Judges, concur.

Buford, C.J., and Davis, J., disqualified.


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Citator

Cited By

  • …32,. to the tax collectors of the counties affected, on November 1st, as provided by the statute, reserving all other questions involved, for further consideration and determination. State ex rel. v. Everglades Drainage District, et al., 107 Fla. 91 144 So. 655. Upon motion of the relators, at the hearing on oral argument, the alternative writ of mandamus was by leave of the Court, amended, by inserting another paragraph, designated as paragraph “4-a”. All motions, answers and other special returns, made…

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