T. S. POEKEL, APPELLANT,
v.
BEULAH B. DOWLING, ET AL., APPELLEES
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.
In this tax deed foreclosure case, the Florida Supreme Court held that state, county, and municipal tax liens have equal priority and are superior to special assessment liens (such as paving liens). The Court affirmed dismissal of claims asserting tax deed superiority over municipal taxes but reversed dismissal regarding superiority over special assessments.
State and county tax deeds are not superior to municipal tax liens because all valid state, county, and municipal taxes have equal rank and dignity as a first lien superior to all other liens. However, tax deeds are superior to special assessment liens, which are subordinate to all tax liens.
“all taxes imposed pursuant to the Constitution and laws of this State shall be a first lien superior to all other liens”
Establishes that all state, county, and municipal taxes are first liens superior to all others, placed on an equal footing
Previewing 1 of 3 key quotes on this case — the court’s exact language, pinpointed for members.
Join FLexlaw to unlock all legal intelligenceThe Town of Green Cove Springs held tax certificates for ad valorem taxes and special improvement liens. Poekel filed suit to foreclose tax deeds issu…
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 Special Assessments cases and more on FLexlaw
In this case suit was filed to foreclose a tax deed issued on State and county tax certificates. It is the second appearance of this case in this Court. See Poekel v. Dowling, 101 Fla. 1171, 132 Sou. 836.
The Town of Green Cove Springs held liens in the form of tax certificates for ad valorem tax and also special im*583provement liens. On the mandate of this Court giving down the case came on to be heard on the special demurrer of the City and such special demurrer was sustained upon all grounds thereof. The grounds of the special demurrer were as follows:
“1. To that part of the bill of complaint which seeks to establish the tax deeds sued upon as a permanent and superior lien to the lien of the taxes of the City of Green Cove Springs;
“Because:
“(a) It does not appear from said part of the bill of complaint by appropriate allegations that the lien of the tax deeds sued upon is paramount and superior to the lien of the taxes of the City of Green Cove Springs;
“(b) It affirmatively appears from said part of the bill of complaint that the lien of the taxes of the City of Green Cove Springs is of equal rank and dignity and on a parity with the lien of the tax deeds sued upon.
“2. To that part of the bill of complaint which seeks to establish the tax deeds sued upon as a paramount and superior lien to the paving liens of the City of Green Cove Springs covering the same property;
“Because:
“(a) It does not appear from said part of the bill of complaint by appropriate allegations that the lien of the tax deeds sued upon is paramount and superior to the paving liens of the City of Green Cove Springs covering the same property.
“(b) It affirmatively appears from said part of the bill of complaint that the paving liens of the City of Green Cove Springs are of equal rank and dignity and on a parity with the lien of the tax deeds sued upon covering the same property.
*584“Wherefore, this defendant prays judgment whether it shall be compelled to answer said parts of the bill of complaint.”
The questions involved in this case are ruled by the opinion and judgment in the case of City of Sanford v. Dial, filed January 12, 1932, reported 142 Sou. 233, in which it was said:
“The statutory provisions that ‘all taxes imposed pursuant to the Constitution and laws of this State shall be a first lien superior to all other liens,’ Section 894, Compiled General Laws, 1927, and that a lien is created ‘superior to all others’, upon all real and personal property for taxes assessed against it, Section 894, Compiled General Laws, 1927, places upon an equal footing all valid State, county and municipal taxes as distinguished from special assessments.”
“Special assessments are authorized by statute and are not expressly referred to in the Constitution, as are State, county and municipal taxes.”
“The statutory provisions that municipal assessments for street improvements ‘shall be and remain liens superior in dignity to all other liens, except liens for taxes, until paid,’ do not make special assessment liens of equal dignity with liens for State, county and municipal taxes.”
“In foreclosing State tax liens upon lands within a municipality, all past-due and unpaid State, county and municipal tax liens and municipal special assessment liens against the property should be adjudicated and the proceeds of the foreclosure sale should be applied first to all liens for past-due and unpaid taxes, including those held by the municipality or its assignees, if any, as well as those held by the State or its assignees; second, to the past-due special assessments; and then to the parties having an interest in* the land as may be required by law and appropriate decree.”
*585There are other enunciations of the law in that opinion, but the foregoing quotations cover the ruling points of this case.
On authority of the opinion and judgment in that case the order sustaining the special demurrer should be affirmed as to ground 1, and-should be reversed as to ground 2, and it is so ordered and the case is remanded for further proceedings not inconsistent with this opinion.
Whitfield, Terrell and Brown, J. J., concur.
Davis, C. J., disqualified.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Boatright v. The City of Jacksonville, 117 Fla. 477 (Fla. 1934)…ertson, 98 Fla. 176, 123 Sou. Rep. 692; City of Sanford v. Dial, 104 Fla. 1, 142 Sou. Rep. 233; Sawyer v. Town of Mt. Dora, 108 Fla. 456, 146 Sou. Rep. 563, 148 Sou. Rep. 209; City of Tampa v. Lee, 112 Fla. 668, 151 Sou. Rep. 316; Poekel v. Dowling, 108 Fla. 582, 146 Sou. Rep. 662; Davant v. City of Brooksville, 107 Fla. 292, 144 Sou. Rep. 666; Gulf View Apartments v. City of Venice, 108 Fla. 41, 145 Sou. Rep. 842; Cochrane v. Town of Boca Raton, 112 Fla. 177, 150 Sou. Rep. 611; Ridgeway v. Peacock, 100 Fla…
-
Allison Realty Co. v. Graves Inv. Co., 115 Fla. 48 (Fla. 1934)…of Florida placed upon an equal footing the statutory first liens for State, county and municipal taxes as distinguished from liens of special assessments for public improvements. City of Sanford v. Dial, 104 Fla. 1, 142 So. 233; Pockel v. Dowling, 108 Fla. 582, 146 So. 662. Special assessments for public improvement benefits are not of equal dignity with taxes for general State, county and municipal purposes. City of Tampa v. Lee, filed Nov. 13, 1933. It is contended that even though State, county and mu…
-
City of Tampa v. Lee, 112 Fla. 668 (Fla. 1933)…ial assessments according to benefits are not referred to in the Constitution and are levied by authority of statutes enacted under the inherent power of the Legislature subject to general provisions and principles of organic law. Poekel v. Dowling, 108 Fla. 582, 146 So. 662. [*670] “Special assessments * * * shall he and remain liens-superior in dignity to all other liens, except liens for taxes,, until paid.” Sec. 3030, C. G. L., 1927. Chapter 11332, Special Acts of 1925, Section 18, the Charter Act for…1 / 2
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- City of Sanford v. Dial, 104 Fla. 1 (Fla. 1932)