RAY E. GREEN, AS COMPTROLLER OF THE STATE OF FLORIDA, RALPH N. WALTER, AS TAX ASSESSOR, APPELLANTS,
v.
CHARLES G. SCHULER, JOSEPH F. LOWE, AND THE JACKSONVILLE INVESTMENT COMPANY, A CORPORATION, ON THEIR OWN BEHALF AND ON BEHALF OF ALL OTHER TAXPAYERS SIMILARLY SITUATED, APPELLEES
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The Florida Supreme Court reversed a lower court's order assessing costs against state and county tax officials. The court relied on its prior ruling that such assessments against these officials are improper.
No, costs cannot be assessed against the Tax Assessor and the Comptroller of the State of Florida.
“We held that such .an order could not be upheld.”
This quote establishes the precedent from a prior case that directly addresses the issue of assessing costs against tax officials.
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Join FLexlaw to unlock all legal intelligenceFollowing a trial, a chancellor ordered the Tax Assessor of Duval County and the Comptroller of the State of Florida to equally share the costs of the…
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At the conclusion of the trial of the case of Walter v. Schuler, Fla., 176 So.2d 81, which we reviewed and decided 21 May 1965, the chancellor entered an order assessing the costs, in the sum of $1169.28, against the defendant, Ralph N. Walter, Tax Assessor of Duval County, and the defendant Ray E. Green, Comptroller of the State of Florida, “to be shared by them equally.”
At the time this Court was asked to review the chancellor’s assessment of costs the main case was pending here.
The Comptroller and Tax Assessor through their attorneys filed briefs while the appellees simply represented by their attorneys that they took no position with respect to the order awarding costs.
There is no occasion for elaboration of what this court announced in Palethorpe v. Thomson, Fla., 171 So.2d 526, regarding *213assessments of costs against an assessor and the Comptroller. We held that such .an order could not be upheld. On the .authority of that decision, the order of the ■chancellor imposing costs against the appellants is—
Reversed.
. THORNAL, C. J., and ROBERTS, DREW, O’CONNELL, CALDWELL and ERVIN, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Simpson v. Roxie H. Merrill, 234 So. 2d 350 (Fla. 1970)…e us on petition for writ of certiorari to the District Court of Appeal, First District. Conflict is alleged between the decision of that court reported at 220 So. 2d 33 and Palethorpe v. Thom [*351] son, 171 So. 2d 526 (Fla.1965); Green v. Schuler, 177 So. 2d 212 (Fla.1965). Respondents, plaintiffs below, brought suit contesting the 1966 and 1967 tax assessments of certain parcels of land owned by them and located within the city limits of Neptune Beach in Duval County. The land, two parcels containing some…
Authorities Cited
- Walter v. Schuler, 176 So. 2d 81 (Fla. 1965)
- Palethorpe v. Leta Thomson, 171 So. 2d 526 (Fla. 1965)