FLETCHER GREER AND WILLIAM GREER, HER HUSBAND, PLAINTIFFS IN ERROR,
v.
C. E. FARRINGTON, DEFENDANT IN ERROR
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The Florida Supreme Court reversed a judgment in an ejectment action, finding that the trial court erred by excluding evidence regarding non-compliance with tax assessment and collection statutes. The case involved a tax deed issued by the Town of Fort Lauderdale.
Yes, the trial court erred in excluding evidence of non-compliance with material provisions of the General Statutes relating to tax assessment and collection.
“On the first day of July, 1911, the assessment roll shall be completed, and the Tax Assessor and Collector shall proceed to collect all taxes according to said assessment roll. For the year 1912 and subsequent years the General Statutes [*244] of Florida relating to the assessment and collection of taxes shall be applicable to said town. ’ ’”
This quote establishes the statutory basis for applying General Statutes to the town's tax collection.
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Join FLexlaw to unlock all legal intelligenceThe plaintiffs obtained a judgment in an ejectment action based on a quit-claim deed derived from a tax deed. This tax deed was issued upon a sale of …
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Per Curiam.
The judgment herein for the plaintiff in an action of ejectment is predicated upon a quit-claim deed to the lands executed by a corporation claiming under a tax deed issued upon a sale of the lands for the non-payment of municipal taxes.
Section 44, Chapter 6343, Acts of 1911, the Charter Act of the Town of Fort Lauderdale, provides that: “On the first day of July, 1911, the assessment roll shall be completed, and the Tax Assessor and Collector shall proceed to collect all taxes according to said assessment roll. For the year 1912 and subsequent years the General Statutes of Florida relating to the assessment and collection of taxes shall be applicable to said town. ’ ’
At the trial the court excluded evidence that particular material provisions of the General Statutes relating to the assessment and collection of taxes that are by the quoted statute expressly made “applicable to said town,” had not been complied with in making the assessment and sale .pursuant to which the tax deed was issued. This clearly was error that materially affected the rights of the defendant who claims under the owner of the land at the time the assessment and sale were made. The plaintiff had not acquired title by adverse possession.
Reversed.
Taylor, C. J., and Whitfield, Ellis, Browne, West and Terrell, J. J., concur.
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McDonald Mortg. & Realty Co. v. Tax Sec. Corp., 112 Fla. 622 (Fla. 1933)…e are not unlike the facts in the case of Ranger Realty Co., et al., v. Miller. We think that tinder the rule as enunciated in that case, as well as in the case of State v. Goodgame, 91 Fla. 871, 108 Sou. 836, and in the case of Greer v. Tarrington, 86 Fla. 243, 97 Sou. 384, that under the charter provisions of the City of Largo, together with the general statutes which are applicable to that municipality in connection with its charter provisions, the City of Largo may enforce its tax collections by the sa…