DADE COUNTY, FLORIDA, ET AL., APPELLANTS,
v.
DEAUVILLE OPERATING CORP., APPELLEE
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The court held that while a trial court cannot reassess property itself, it can strike down the illegal or discriminatory portion of a tax assessment, leaving the legal portion intact.
Six hotel owners sued Dade County, Florida, challenging their 1961 property tax assessments as excessive and discriminatory. The trial court found the…
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The six appeals dealt with herein arose-from one final decree. The complaints were by the owners of six hotel properties in the-City of Miami Beach, Florida, with the County and its appointed tax assessor the-named defendants. The complaints all contained the same basic allegations — each seeking the cancellation of the respective-state real property tax assessment for the-year 1961. The causes were consolidated for trial.
The final decree held the 1961 Dade County tax roll to be valid, but the assessments placed upon the several properties-involved were held to be excessive and' hence illegal and discriminatory. The decree further fixed the tax assessment for each property.1
*32The County has appealed and presents as its first point that the trial court could not properly reassess improved real property for tax purposes where it found the tax assessor’s assessment to be excessive. No claim is made that the chancellor was unauthorized to set aside the assessment, nor is it argued that severable portions of an assessment may not be set aside when found to be contrary to law. It is urged, however, that in this case the court set up a new assessment in the place of that of the public official designated to make assessments.
The appellant refers us to our own case of Overstreet v. Chatlos, Fla.App.1961, 135 So.2d 870. We think the cited case recognizes that while the courts of this state cannot assess or levy taxes, they can under § 196.01, Fla.Stat, F.S.A., strike down the illegal portion of a tax and leave the remainder intact.
In the Chatios opinion it was pointed out that the chancellor found that the assessor had properly assessed the land and personalty but used an improper and incorrect method in valuing the improvements to the land. The entire valuation made on that part of the taxpayer’s property consisting of improvements to the land was invalid. Therefore the court was without jurisdiction to make a new assessment for that portion of the property. Cf. West Virginia Hotel Corp. v. W. C. Foster Co., 101 Fla. 1147, 132 So. 842.
In the instant case the court found the assessment valid but struck down a portion that was found to be illegal. As previously pointed out no attack is made upon his power to strike down the illegal portion. The court left standing the legal portion of the assessment. We think this action is in accordance with the holdings of the Supreme Court in Folsom v. Bank of Greenwood, 97 Fla. 426, 120 So. 317; *33Harvey Bldg. Corp. v. Hannon, 140 Fla. 399, 191 So. 784; Burnett v. Neclar, Inc., 142 Fla. 145, 194 So. 324; Frazier v. Adams, 150 Fla. 168, 7 So.2d 122.
The appellant’s remaining point has been considered and found not to present reversible error.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Mac S. Haines v. Leonard L. Farber Co., Inc., 199 So. 2d 311 (Fla. 2d DCA 1967)…ourts of this State cannot assess or levy taxes, they can strike down an illegal portion of a tax and leave the remainder intact under the provisions of Section 196.01, Florida Statutes, F.S.A. See Dade County v. Deauville Operating Corp., Fla.App., 156 So. 2d 31. [*315] Appellee has cross-appealed assigning error to the Chancellor’s ruling which required the appellee to pay interest on the total amount of the assessment even though appellee had paid $25,000.00 into the Court under the provisions of Section…
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Salter v. Dade Cnty., 170 So. 2d 57 (Fla. 3d DCA 1964)…stant cause, involving tax assessment for the year 1961, stated a cause of action and the appellees should he required to respond thereto, in accordance with the opinion of this court found in Dade County v. Deauville Operating Corp., Fla.App. 1963, 156 So. 2d 31. In the cited opinion [in a similar situation for the same tax year] this court upheld tax reductions for other taxpayers, who alleged and proved that they had been discriminated against in the assessment of their properties by Dade County Tax offic…
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Palm Springs Dev. Corp. v. Dade Cnty., 229 So. 2d 629 (Fla. 3d DCA 1969)…t, we have distinguished situations wherein the chancellor could properly make a dollar amount determination as to property, the value of which, for assessment purposes, was being contested. In Dade County v. Deauville Operating Corp., Fla.App.1962, 156 So. 2d 31, the final decree which was then being appealed held as follows: (a) that the 1961 tax roll, containing the contested assessment, was valid; (b) that the assessment of plaintiff’s property was excessive and hence illegal; (c) that the full cash depr…1 / 2
Previewing 3 of 6 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- W. Va. Hotel Corp. v. W. C. Foster Co., 132 So. 842 (Fla. 1931)
- Hinton Folsom as Tax Collector v. Bank of Greenwood, 97 Fla. 426 (Fla. 1929)
- The Harvey Bldg. Corp. v. Hannon, 140 Fla. 399 (Fla. 1939)
- Burnett v. Neclar, Inc., 142 Fla. 145 (Fla. 1940)
- Earnest Overstreet v. Chatlos, 135 So. 2d 870 (Fla. 3d DCA 1961)
- Blume v. McMULLEN, 154 Fla. 494 (Fla. 1944)
- Frazier v. Adams, 150 Fla. 168 (Fla. 1942)