CERTAIN LANDS UPON WHICH TAXES AND/OR SPECIAL ASSESSMENTS ARE DELINQUENT
v.
CITY OF SEBASTIAN
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The Florida Supreme Court affirmed a final decree in a tax enforcement action by the City of Sebastian against certain delinquent lands, rejecting the defendant's claim that a tax deed gave her superior title to the property. The court held that such defenses are not proper answers to a bill of complaint for enforcement of delinquent taxes.
The defendant's tax deed title claim does not constitute a valid defense to a bill of complaint for enforcement of delinquent taxes, and the paragraph of the amended answer asserting this defense was properly stricken from the record.
“The allegations of the answer constituted no defense to the bill of complaint and the paragraph involved was properly stricken on authority of the case of City of Miami v. Certain Lands Upon Which City of Miami Taxes and Liens Are Delinquent”
Establishes the core holding that tax deed title claims are not valid defenses in tax enforcement proceedings
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Join FLexlaw to unlock all legal intelligenceThe City of Sebastian filed suit to enforce payment of delinquent taxes and special assessments on certain lands. Defendant Mattie Mae Sloan claimed a…
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City of Sebastian, a municipal corporation, filed bill of complaint under provisions of Chapter 15038,. Acts of 1931, against certain lands to enforce payment of delinquent taxes and delinquent speciál assessments.
In response to notice in that case W.- P. Sloan and his wife, Mattie Mae Sloan, filed an answer in the following language:
“1. That they are without knowledge as to the several allegations of fact contained in said Bill, of-Complaint.
“And for further answer to the said bill of complaint the defendant Mattie Mae Sloan does aver that she claims an interest in and to said property by virtue of a superior claim of the .complainant, to-wit, a State and County Tax Deed, *234which is hereto attached, marked Exhibit ‘A’ and made a part of this Answer.”
On motion the second paragraph of the answer was stricken and thereupon an amended answer was filed, paragraph 2 of which was as follows :
“That the defendant Mattie Mae Sloan is the owner of the absolute title to the following described property located in Indian River County, Florida, and involved in this suit, to-wit: Part of Wauregan East of Railway as in Deed Book 22, page 78 (except to Sallee, et al.), Town of Wauregan; that the said defendant obtained title to said property by virtue of a State and County Tax Deed which was duly and regularly issued to- her by the Clerk of the Circuit Court of Indian River County, Florida, on June 1st, 1936; that said Tax Deed was issued upon Tax Certificate No. 162, dated September 4th, 1933, and that said defendant purchased said Certificate and paid the sum of $221.18 for said Certificate and on subsequent taxes covering said property, all of which is more particularly shown by the original Tax Deed heretofore filed herein with the original answer of W. P. Sloan and Mattie Mae Sloan, his wife, and marked Exhibit ‘A’ and■ herebymade a part hereof; that the title of the defendant Mattie Mae Sloan to said above described property by virtue of said Tax Deed is superior to all claims, right, title and interest which the Complainant herein has in said property.”
On motion that paragraph of the amended answer was stricken.
Thereafter, final decree was entered. Appeal is from final decree.
The allegations of the answer constituted no defense to the bill of complaint and the paragraph involved was properly stricken on authority of the case of City of Miami v. *235Certain Lands Upon Which City of Miami Taxes and Liens Are Delinquent, filed January 8, 1937, reported 171 Sou. 798. Interested persons shall have five days from the filing of the Mandate in the Court below to' redeem under the térms of the final decree.
Therefore, the decree should be and is affirmed.
So ordered.
Terrell,- Brown, Buford and Chapman, J. J., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Smith v. City of Arcadia, 147 Fla. 375 (Fla. 1941)…tract rights of holders of municipal bonds, since statute does not- destroy municipal tax liens which may be enforced as provided by law.” In the case of Certain Lands upon which Taxes and/or Special Assessments are Delinquent v. City of Sebastian, 129 Fla. 233, 176 Sou. 121, the municipal corporation filed bill of complaint under the provisions of Chapter 15038, Acts of 1931, against Certain Lands to enforce payment of delinquent taxes and delinquent special assessments. Defendants Sloan filed an answer i…
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Baldwin Drainage Dist. v. Brown (two cases), 165 F.2d 260 (5th Cir. 1948)…ison Realty Co. v. Graves, 115 Fla. 48, 155 So. at page 748. State Adjustment Co. v. Winslow, 114 Fla. 609, 354 So. 325; Sugar Bowl v. Miller, 120 Fla. 436, 162 So. 707. Sanford v. Dial, 104 Fla. 1, 142 So. 233; Certain Lands v. City of Sebastian, 129 Fla. 233, 176 So. 121; Poekel v. Dowling, 101 Fla. 1171, 132 So. 836; Bice v. Haynes City, 142 Fla. 371, 195 So. 919; Smith v. Arcadia, 147 Fla. 375, 2 So. 2d 725, 135 A.L.R. 1458; State v. Everglades, 155 Fla. 403, 20 So. 2d 397; Jackson v. City of Lake Wor…
Authorities Cited
- City of Miami v. Certain Lands Upon Which City of Miami Taxes & Liens Are Delinquent, 126 Fla. 781 (Fla. 1937)