CITY OF OPA-LOCKA, A MUNICIPAL CORPORATION, APPELLANT,
v.
BUCKRESS LAND CO., A FLORIDA CORPORATION, AND METROPOLITAN DADE COUNTY, A POLITICAL SUBDIVISION OF THE STATE OF FLORIDA, ET AL., APPELLEES
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The City of Opa-Locka appealed trial court judgments awarding illegal taxes paid under protest to Buckress Land Co., with disputes over whether interest should be awarded on the recovery. The appellate court affirmed the judgments requiring repayment of illegally assessed taxes and resolved the split between trial courts by requiring interest be awarded in both cases.
The appellate court affirmed the trial courts' judgments requiring repayment of the illegally assessed taxes. The court also held that interest must be awarded in both cases where taxes were paid under protest, modifying the judgment that had denied interest to include a provision allowing the taxpayer to recover interest from county funds held for the City's account.
[1] A taxpayer is entitled to recover taxes paid under an illegal assessment, plus interest from the date of payment.
[2] A municipality may not contest the bona fides of an agricultural operation within its limits after a prior judgment has established such bona fides.
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Join FLexlaw to unlock all legal intelligence“Following the mandate in the last decision, the matter recurred before the trial court on a motion for judgment on the pleadings, the County having admitted the bona fides of the agricultural operation of the appellee Buckress.”
Establishes the procedural posture and that the County's admission of Buckress's agricultural operation was binding on remand
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Join FLexlaw to unlock all legal intelligenceBuckress Land Co. owned agricultural land within the City of Opa-Locka's limits and was subject to illegal tax assessments by the County. The taxes we…
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The controversy in the lower court is an outgrowth of prior litigation between these parties, reported in Buckress Land Co. v. Metropolitan Dade County, Fla.1970, 232 So.2d 384. Following the mandate in the last decision, the matter recurred before the trial court on a motion for judgment on the pleadings, the County having admitted the bona fides of the agricultural operation of the appellee Buckress.
The two causes below, involving different tax years, were before different trial judges. One entered a final judgment for the amount of taxes paid under the illegal assessment, plus interest at the rate of 6% from the date they were paid under protest; the other trial judge permitted a recovery of that portion of the taxes paid under the illegal assessment but denied interest, notwithstanding that the taxes had been paid under protest. The City of Opa-Locka appealed and assigned error in the trial court’s denying it the right to contest the bona fides of Buckress’ agricultural operation within the City limits, and assigned error in one of the trial courts holding it liable for interest on one of the judgments. Buckress cross-assigned error in the denial of interest in the judgment obtained from the other trial court. The causes were consolidated in this court and, following briefing and oral argument, we affirm the action of the trial courts in the entries of the judgments on the pleadings for the amount of the illegal taxes paid under protest [Buckress Land Co. v. Metropolitan Dade County, supra], and affirm that judgment in Case No. 70-858 wherein interest was awarded the taxpayer, and modify the judgment in Case No. 70-1182, wherein interest was denied by including therein a provision permitting interest to *340be recovered by the taxpayer from the funds on hand held by the County to the account of the City of Opa-Locka, upon the authority of Treadway v. Terrell, 117 Fla. 838, 158 So. 512; Florida Livestock Board v. Gladden, Fla. 1956, 86 So.2d 812; cf. Simpson v. Merrill, Fla. 1970, 234 So.2d 350.
Therefore, for the reasons above stated, the final judgments here under review be and they are hereby affirmed as herein-above modified.
Affirmed as modified.
Cases With Similar Vibessemantic neighbors from the corpus
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Lewis v. Andersen, 382 So. 2d 1343 (Fla. 5th DCA 1980)…7 (Fla.1959); [*1344] Department of Revenue v. Goembel, 382 So. 2d 783 (Fla. 5th DCA April 9, 1980); Hansen v. Port Everglades Steel Corporation, 155 So. 2d 387 (Fla. 2d DCA 1963). We are unable to distinguish City of Opa-Locka v. Buckress Land Co., 247 So. 2d 339 (Fla. 3d DCA 1971), which allowed a taxpayer to recover 6% interest on a tax refund from the date of payment under protest. The Third District Court of Appeal did not rely on any statutory authority. Its per curiam opinion pre-dates Four-Fifty Two-T…
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Smith v. Univ. Presbyterian Homes, Inc., 390 So. 2d 79 (Fla. 2d DCA 1980)…that it was entitled to prejudgment interest. Simpson v. Merrill, 234 So. 2d 350 (Fla.1970); Florida Livestock Board v. Gladden, 86 So. 2d 812 (Fla.1956); Treadway v. Terrell, 117 Fla. 838, 158 So. 512 (1935); City of Opa—Locka v. Buckress Land Co., 247 So. 2d 339 (Fla.3d DCA 1971). The three supreme court cases are distinguishable. Simpson v. Merrill only dealt with a party’s right to recover costs against a state agency as contrasted to interest, and while the Florida Livestock and Treadway cases did allow…
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City OF Indian Harbour Beach v. The Homebuilders Ass'n OF Brevard, Inc., 368 So. 2d 108 (Fla. 4th DCA 1979)…PER CURIAM. Affirmed on the authority of City of Miami v. Carter, 105 So. 2d 5 (Fla.1958); City of Miami Beach v. Jacobs, 341 So. 2d 236 (Fla. 3d DCA 1976); City of Opa-Locka v. Buckress Land Co., 247 So. 2d 339 (Fla. 3d DCA 1971). LETTS, J., and RIVKIND, Associate Judge, concur. DAUKSCH, J., concurs in conclusion only.…
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Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Treadway v. Terrell, 117 Fla. 838 (Fla. 1935)
- Simpson v. Roxie H. Merrill, 234 So. 2d 350 (Fla. 1970)
- Fla. Livestock Bd. v. Gladden, 86 So. 2d 812 (Fla. 1956)
- Buckress Land Co. v. Metro. Dade Cnty., 232 So. 2d 384 (Fla. 1970)