RAY E. GREEN, STATE COMPTROLLER, APPELLANT,
v.
BOB LOURIE FILMS, INC., A FLORIDA CORPORATION, AND ROBERT LOURIE, FORMERLY DOING BUSINESS AS BOB LOURIE FILMS, APPELLEES
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This case concerns the proper venue for a lawsuit challenging an administrative ruling by the state comptroller. The court held that such suits must be brought in Leon County unless the comptroller waives the venue privilege or initiates action to seize property in another county.
The suit must be brought in Leon County. The order denying the motion to dismiss for improper venue was erroneous.
“It has been held that suits against the comptroller to test the legality of taxes can be maintained against him only in Leon County "unless he waived the privilege or unless some attempt to seize and sell property * * * has been actually initiated in the county where the suit is brought."”
This quote establishes the general rule for venue in suits against the state comptroller regarding tax legality and the exceptions to that rule.
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Join FLexlaw to unlock all legal intelligenceBob Lourie Films, Inc. (petitioner) sued the State Comptroller (respondent) in Dade County, challenging an administrative ruling. The petitioner alleg…
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Respondent below seeks review of an order denying his motion to dismiss for improper venue. The petitioner brought suit in Dade County seeking review of an administrative ruling of the state comptroller made pursuant to § 212.15(4), Fla.Stat., F.S.A. The respondent comptroller asserted his right to be sued in Leon County. The complaint alleged, inter alia, that respondent had threatened to seize and sell petitioner’s property to satisfy a tax allegedly due. There was no allegation, nor does it appear from the record, that respondent actually initiated action to seize and sell property in Dade County or took such action as would amount to a waiver of his venue privilege.
*432It has been held that suits against the comptroller to test the legality of taxes can be maintained against him only in Leon County “unless he waived the privilege or unless some attempt to seize and sell property * * * has been actually initiated in the county where the suit is brought.” Henderson v. Gay, Fla.1950, 49 So.2d 325, 327, and numerous cases cited therein.
It follows that the order denying appellant’s motion to dismiss was error. The order appealed is reversed and the cause remanded for further proceedings not inconsistent herewith.
Reversed and remanded.
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Dep't OF Revenue v. First Fed. Sav. & Loan Ass'n OF Fort Myers, 256 So. 2d 524 (Fla. 2d DCA 1971)…E, C. J., and MANN, J., concur. . See, e. g., Dowdy et al. v. Lawton et al. (Fla.1954), 72 So. 2d 50; Henderson v. Gay (Fla.1950), 49 So. 2d 325; Morris v. Williams (Fla.App.1967), 199 So. 2d 747; and Green v. Bob Lourie Films, Inc. (Fla.App.1961), 133 So. 2d 431.…
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Ringling BROS.-BARNUM & Bailey Combined Shows, Inc. v. State, 295 So. 2d 314 (Fla. 1st DCA 1974)…al Estate Commission, etc. v. State of Florida ex rel. Bodner, supra; East Coast Grocery Company v. Collins, S.C.Fla.1957, 96 So. 2d 793; Star Employment Service v. Florida Industrial Com’n., supra; Green v. Bob Lourie Films, Inc., Fla.App.3rd 1961, 133 So. 2d 431; Amelia Island Mosquito Control Dist. v. Tyson, Fla.App.lst 1963, 150 So. 2d 246; Morris v. Williams, Fla.App.2nd 1967, 199 So. 2d 747; Sage v. Travelers Indemnity Company of Hartford, Fla.App.4th 1970, 239 So. 2d 831; and Department of Revenue v. F…1 / 2
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Chothen v. Dep't of Transp., 43 Fla. Supp. 46 (Dade Cty. Cir. Ct. 1975)…ned in the county wherein the blow has been or is imminently about to be laid. ...” (Emphasis supplied.) See also Dowdy v. Lawton, Fla. 1954, 72 So. 2d 50; Henderson v. Gay, Fla. 1950, 49 So. 2d 325; Green v. Bob Lourie Films, Inc., Fla. App. 1961, 133 So. 2d 431; Morris v. Williams, Fla. App. 1967, [*48] 199 So. 2d 747; 34 Fla. Jur., Venue, §27. It seems very clear that in a personal injury action such as this “the state is the initial sword-wielder in the matter . . .” and its alleged “blow has been . . .…
Authorities Cited
- Henderson v. Gay, 49 So. 2d 325 (Fla. 1950)