CLARA B. MOORE, HOTEL INDIAN RIVER CO., AND W. J. GREEN
v.
JACK C. ALLEN
In this case the final decree should be reversed and the cause remanded with directions that the final decree be vacated and a decree be entered in lieu thereof in conformity with the law obtaining in this jurisdiction as enunciated in the opinion and judgment of this Court in the case of Allison Realty Co. v. Graves Investment Co., filed on May 25th, 1934. It is so ordered.
Reversed.
Davis, C. J., and Whitfield, Terrell and Buford, J. J., concur.
(concurring).—In addition to what is said in the per curiam order, I think attention should be called to the fact that where one not the defaulting tax. payer is' compelled to pay up taxes' due on the land on which he has acquired a tax certificate or tax deed in order to protect his rights in the latter, such holder of the tax certificate or tax deed becomes .subrogated to the lien represented by the taxes so paid up. for the purpose of protecting his rights. I see no error in the allowance in the decree for ta-xes paid to the City of Rockledge by the complainant below who merely did s'o to protect his own interest under a State and county tax lien.
Davis, C. J.
(concurring).—In addition to what is said in the per curiam order, I think attention should be called to the fact that where one not the defaulting tax. payer is' compelled to pay up taxes' due on the land on which he has acquired a tax certificate or tax deed in order to protect his rights in the latter, such holder of the tax certificate or tax deed becomes .subrogated to the lien represented by the taxes so paid up. for the purpose of protecting his rights. I see no error in the allowance in the decree for taxes paid to the City of Rockledge by the complainant below who merely did s'o to protect his own interest under a State and county tax lien.
Cases With Similar Vibessemantic neighbors from the corpus
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City of Bradenton v. D. Lee. 4 Cases: Nos. 4281, 120 Fla. 100 (Fla. 1935)…final decree. Hence it contends that the bill of complaint should have, for said' reason, been dismissed. The contention of appellant is conclusively answered in the negative by the following from Tax Security Corp. v. Security Inv. Corp., et al., 115 Fla. 536, 155 So. 752. “A foreclosure sale of property predicated only upon the lien of a municipal tax sale certificate would be subject ,to-all unsatisfied liens for state, county, and municipal taxes,without reference to the year from which taxes are due…
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Glenn v. Leland, 129 Fla. 429 (Fla. 1937)…e suit of an interested taxpayer, to secure compliance with the statute by enjoining or withholding enforcement of such tax certificate, until the proper amount of consideration for its assignment is paid by the holder.” In Moore, et al., v. Allen, 115 Fla. 187, 155 Sou. 752, Mr. Justice Davis, in a special concurring memorandum, said: “In addition to what is said in the per curiam order, I think attention should be called to the fact that where one not the defaulting taxpayer is compelled to pay up taxes…
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Coult v. Knott, 133 Fla. 141 (Fla. 1938)…a tax deed is issued or before final foreclosure decree; otherwise the tax deed cannot lawfully be issued, and if issued, would be subject to ‘unpaid taxes’ (Section 12, c. 14572) : * * *” [*157] To the same effect see Moore v. Allen, 115 Fla. 187, 155 So. 752, but these cases should be read in connection with Goulden v. Namreka Corporation, 119 Fla. 328, 161 So. 284. The tax deed, following the statutory form, recites that “said applicant has redeemed (or purchased and surrendered) all other outstanding…
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