STATE, EX REL. W. B. GIBSON,
v.
CITY OF LAKELAND, FLORIDA, ET AL.
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In this mandamus proceeding, the Florida Supreme Court ordered the City of Lakeland to levy and assess sufficient millage to pay off municipal bonds, but declined to compel the Tax Collector to collect and pay over the resulting tax revenues. The court allowed the relator to amend the writ to apply to future fiscal years to avoid administrative confusion.
The court awarded mandamus to compel the city to levy and assess sufficient millage to satisfy the bonds, but declined to include a command to the Tax Collector to collect and pay over the funds. The court permitted the relator to amend the writ to apply to assessments and tax rolls to be made in 1937, thereby avoiding administrative confusion from requiring mid-year adjustments to the current fiscal year's tax ordinances.
“This Court has consistently declined to include in an original peremptory writ coercing the levy and assessment of taxes an order to the Tax Collector to collect and pay over the moneys derived from such levy and assessment.”
Establishes the court's settled policy of limiting mandamus writs to compel tax levies without extending them to require tax collection.
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Join FLexlaw to unlock all legal intelligenceThe relator sought mandamus to coerce the City of Lakeland to levy and assess sufficient taxes on all taxable property to satisfy bonds previously iss…
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This was an original proceeding in mandamus to coeixe the City of Lakeland, Florida, through its proper officials to levy and assess sufficient millage against all the taxable property in the City of Lakeland which was subject to taxation at the time the bonds involved were issued sufficient to produce a sum of money sufficient to satisfy and pay off the bonds described in the petition.
The alternative writ further commands respondent W. F. Reid as Tax Collector of said City of Lakeland to collect and pay off to relator the money collected from the taxes so levied and assessed for the relator’s bonds aforesaid.
This Court has consistently declined to include in an original peremptory writ coercing the levy and assessment of taxes an order to the Tax Collector to collect and pay over the moneys derived from such levy and assessment.
The return shows that pursuant to ordinances duly passed known as the appropriation and tax levy ordinances for the fiscal year beginning October 1, 1936, and ending October 1, 1937, assessments have been made, tax statements have been sent out to taxpayers, tax books have been made up and spread and the proceeds of a portion of the taxes have been received. It is alleged in effect that to command a revision and re-enactment of the ordinance' would necessitate new tax books, new and different tax statements, adjustment of taxes already paid and that the result would be to postpone the collection of taxes and to create great confusion in all departments of the City having to do with taxation and finance.
There was demurrer filed to the return'and also motion for the issuance of peremptory writ, the return notwithstanding.
This Court is not inclined to extend the writ of mandamus to require the tax. collector to collect tax assessed when the *344primary purpose of the writ is h> require the levy and assessment of the tax.
If the alternative writ is amended so as to eliminate the command addressed to the Tax Collector hereinabove referred to, the peremptory writ will be awarded on authority of the opinion and judgment in the case of State, ex rel. Gillespie, v. Rodes, 122 Fla. 262, 165 Sou. 267, with leave, however, to the relator to further amend the alternative and peremptory writs so that the same will apply to the levies and assessments to be made and the tax rolls to be made up in the year 1937, so as to avoid that confusion which apparently would be incident to the issuing of peremptory writ at this time.
It is so ordered.
Ellis, P. J., and Terrell and Buford, J. J., concur.
Whitfield, C. J., and Brown and Davis, J. J., concur in the opinion and judgment.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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The State of Fla. ex rel. Virgil D. Hawkins v. Bd. OF Control, 93 So. 2d 354 (Fla. 1957)…ordinary writ of mandamus if to do so would tend to work a serious public mischief. City of Safety Harbor v. State, 1939, 136 Fla. 636, 187 So. 173, State ex rel. Carson v. Bateman, 131 Fla. 625, 180 So. 22; State ex rel. Gibson v. City of Lakeland, 126 Fla. 342, 171 So. 227; State ex rel. Bottome v. City of St. Petersburg, 126 Fla. 233, 170 So. 730. The relator then filed a petition for certiorari in the United States Supreme Court to review our 1955 decision on the ground that the decision in the Brown c…
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State v. Bd. OF Control, 83 So. 2d 20 (Fla. 1955)…ernment with regard to its financial affairs, unless so restricted.” City of Safety Harbor v. State, 1939, 136 [*25] Fla. 636, 187 So. 173. See also State ex rel. Carson v. Bateman, 131 Fla. 625, 180 So. 22; State ex rel. Gibson v. City of Lakeland, 126 Fla. 342, 171 So. 227; State ex rel. Bottome v. City of St. Petersburg, 126 Fla. 233, 170 So. 730. It is our opinion that, both under the equitable principles applicable to mandamus proceedings and the express command of the United States Supreme Court in i…
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State of Fla. ex rel. Robert L. Turchin, Inc. v. Herin, 99 So. 2d 578 (Fla. 1957)…that the granting of the writ of mandamus is governed by equitable principles. See City of Safety Harbor v. State, 1939, 136 Fla. 636, 187 So. 173; State ex rel. Carson v. Bateman, 131 Fla. 625, 180 So. 22; State ex rel. Gibson v. City of Lakeland, 126 Fla. 342, 171 So. 227; State ex rel. Bottome v. City of St. Petersburg, 126 Fla. 233, 170 So. 730. If the issuance of the writ will not promote substantial justice or would lend aid to the effectuation of a palpable injustice, the court may, in the exercise…
Authorities Cited
- State v. Rodes, 122 Fla. 262 (Fla. 1935)