STATE, FOR THE USE OF C. H. GROVES, AND OTHERS, APPELLANT,
v.
TRUST COMPANY OF GEORGIA, AS TRUSTEE, AND OTHERS, APPELLEES
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This case involves a suit to foreclose drainage tax certificates based on a 1927 special act. The court found that the act required a prior assessment by a specific committee, which was not proven to have occurred. Therefore, the foreclosure suit failed.
No, the record did not show that the required assessment by the committee had been made prior to the legislative act. The preponderance of the evidence indicated that no such levy was made by the committee.
“That the said I. R. Legette, P. M. Cate, and R. L. Carpenter are hereby constituted a committee to construct said drains and ditches, and the County Commissioners of Sumter County shall assess and levy against the lands in said district in their county the amounts heretofore assessed by the Committee aforesaid against said lands, such, levy to be made and assessed one-third of the total amount of such assessment in each year for three years...”
This quote establishes the statutory requirement for a committee assessment prior to county commissioner levies.
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Join FLexlaw to unlock all legal intelligenceThe plaintiffs sought to foreclose drainage tax certificates, alleging they were based on Chapter 11850, Special Acts of 1927. This act authorized a c…
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This was a suit to foreclose certain alleged drainage tax certificates. The assessment was alleged to have been based on the provisions of Chapter 11850, Special Acts of 1927. Amongst other things, Chapter 11850, supra, provides, in Section 4:
“Sec. 4. That the said I. R. Legette, P. M. Cate, and R. L. Carpenter are hereby constituted a committee to construct said drains and ditches, and the County Commissioners of Sumter County shall assess and levy against the lands in said district in their county the amounts heretofore assessed by the Committee aforesaid against said lands, such, levy to be made and assessed one-third of the total amount of such assessment in each year for three years, and at the request of said committee said County Commissioners *182of the said County shall also assess and ■ levy against said lands for preliminary expenses of engineers, surveys and estimates, committee expenses, including attorney’s fees, and additional sum not exceeding twenty-five cents per acre on the lands assessed for benefits, and said committee is hereby authorized 10 borrow in the name of said district such sums of money as may be necessary to pay said preliminary expenses heretofore incurred or to be incurred and necessary to the construction of such drains and ditches, such sums so borrowed to be paid out of the special taxes hereby provided for such.”
It, therefore, follows that it was necessary for the complainant to show an assessment, etc., made by the named committee prior to the passage of the legislative Act. No other levy was validated, approved or authorized by the Act.
The record not only fails to show that any levy had been made by the named committee prior to the legislative Act, but the preponderance of the evidence affirmatively shows that no levy had been made by that committee.
It follows that the decree must be affirmed and it is so ordered.
Affirmed.
Terrell, C. J., Whitfield, Buford and Ci-iapman, J. J., concur.
Brown and Thomas, J. J., dissent.
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State v. Wilkins-Austin Corp., 150 Fla. 604 (Fla. 1942)…a vacation of the final decrees of foreclosure and the decree confirming the foreclosure sale upon the ground that in the meantime, this Supreme Court, by an opinion filed November 26, 1941, in another case (State ex rel. Groves v. Trust Co. of Ga. 145 Fla. 181, 198 So. 844) had held in effect that the alleged drainage tax certificate liens involved in that case had not been duly authorized, as the record did not show any assessment made by the committee named by the legislative act, and hence the certific…1 / 3