CITY OF TAMPA, ET AL.,
v.
ANNE B. WILEY
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A property owner taxpayer challenged allegedly excessive city tax assessments on real estate. The Florida Supreme Court affirmed that the circuit court had jurisdiction to determine the legality of the assessments and could require payment of legal taxes pending full adjudication.
The circuit court had jurisdiction to determine the legality of city taxes as assessed and the amounts legally due, and could decree appropriate relief upon payment of legal taxes. The court could also require fair and reasonable amounts to be paid into the court registry or to city officials pending adjudication of the full amounts legally due.
“The Circuit Court had jurisdiction, Sect'on 11, Article V, Constitution; Section 1038 C. G. L.; and had authority to determine the legality of the city taxes as assessed, and the amounts that are legally due, and to decree appropriate relief upon payment of legal taxes”
Establishes the circuit court's foundational authority to adjudicate tax disputes
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Join FLexlaw to unlock all legal intelligenceA property owner alleged that her real estate had been assessed for city taxation at unlawfully excessive valuations over several years. She obtained …
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In this suit brought by a property owner taxpayer, facts are alleged which in effect are designed to show that described real estate owned by plaintiff has been assessed for city taxation during several past years at an unlawfully excessive valuation; that plaintiff could get no relief from the tax assessor or the tax equalizing board of the city; that plaintiff is unable to state the amounts legally due on the property as city taxes for said years; and that such legal taxes will be paid when duly adjudged by the court. An appeal was taken by the defendants from an order denying a motion to dismiss the bill of complaint, predicated essentially upon a failure of plaintiff to pay any part of the tax that may be legally due.
The Circuit Court had jurisdiction, Sect’on 11, Article V, Constitution; Section 1038 C. G. L.; and had authority to determine the legality of the city taxes as assessed, and the amounts that are legally due, and to decree appropriate relief upon payment of legal taxes; and also to require fair and reasonable amounts on such taxes to be paid into the registry of the court or to the proper city officials pending the adjudication of the entire amounts legally due as city taxes and charges on the property. See Dewhurst v. City of St. Augustine, 91 Fla. 314, 107 So. 689; L. & N. Ry. Co. v. Amos, 98 Fla. 350, 123 So. 745; Arundel Corp. v. Sproul, filed January 24, 1939.
*128Affirmed.
Whitfield, P. J., Brown and Chapman, J. j., concur.
Terrell, C. J., concurs in opinion and judgment.
Justices Buford and Thomas not participating as authorized by Section 4687, Compiled General Laws of 1927 and Rule 21-A of the Rules of this Court.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Collins Inv. Co. v. Metro. Dade Cnty., 164 So. 2d 806 (Fla. 1964)…tedly due, the Court held that an amended complaint with a proper tender should be allowed as a condition to relief. Arundel Corp. v. Sproul, 136 Fla. 167, 186 So. 679. Section 196.01, supra, was similarly construed in City of Tampa et al. v. Wiley, 137 Fla. 126, 188 So. 134. There, the trial judge denied a motion to dismiss a complaint. The motion was grounded on the plaintiff’s failure to pay the tax legally due at the time of filing the complaint. The denial of the motion was sustained. This Court held t…
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City OF Fort Myers v. Florida Reitman, 149 Fla. 203 (Fla. 1941)…00 Fla. 606, 130 So. 21; W. Va. Hotel Corp. v. Foster, 101 Fla. 1147, 132 So. 842; Hackney v. McKenny, 113 Fla. 176, 151 So. 524; Draughon v. Heitman, 124 Fla. 24, 168 So. 838; City of Tampa v. Mugge, 40 Fla. 326, 24 So. 489; City of Tampa v. Wiley, 137 Fla. 126, 128, 188 So. 134; City of Tampa v. Colgan, 121 Fla. 218, 163 So. 577. It is not essential that the errors in the assessments be corrected in fact in a proceeding of this nature, because equity will consider that done which should have been done, a…
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City of Fort Myers v. Florida Heitman, 148 Fla. 432 (Fla. 1941)…t. Augustine, supra; L. &. N. R. Co. v. Amos, 98 Fla. 350, 123 So. 745; Ranger Realty Co. v. Hefty, 112 Fla. 654, 152 So. 439; Hackney v. McKenny, 113 Fla. 176, 151 So. 524; Arundel Corp. v. Sproul, 136 Fla. 167, 186 So. 679; City of Tampa v. Wiley, 137 Fla. 126, 188 So. 134; Burnett v. Neclar, 142 Fla. 145, 194 So. 324; Devane v. Leatherman, 113 Fla. 216, 151 So. 530. The tax in this case is not wholly illegal, as in City of Winter Haven v. Lake Elbert Citrus Fruit Co., 122 Fla. 422, 165 So. 360. See also…
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Louisville & Nashville R.R. Co. v. Amos, 98 Fla. 350 (Fla. 1929)
- Issidore Passett v. Chase, 91 Fla. 522 (Fla. 1926)
- Dewhurst v. The City of St. Augustine, 91 Fla. 314 (Fla. 1926)