J. W. BLUME
v.
J. L. MCMULLEN, AS CLERK OF THE CIRCUIT COURT IN AND FOR SUWANNEE COUNTY, FLORIDA; J. A. FORTNER AND J. M. LEE, AS COMPTROLLER OF THE STATE OF FLORIDA
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This case concerns whether a court-ordered reduction in property assessment constitutes a "legal assessment" for the purpose of redeeming back taxes. The Florida Supreme Court held that a court's reduction of an illegal assessment effectively establishes the legally assessed value, allowing redemption based on that reduced valuation.
Yes, the court-ordered reduction of an illegal assessment effectively establishes the legally assessed value, which is considered the assessor's valuation for redemption purposes.
“The effect of the court's action in reducing the assessment was to eliminate the illegal portion of the assessment and leave the remainder as the assessor's assessment.”
Explains how a court's reduction of an illegal assessment is treated.
Previewing 1 of 2 key quotes on this case — the court’s exact language, pinpointed for members.
Join FLexlaw to unlock all legal intelligenceAppellant obtained a court decree reducing his real estate assessment to $2.50 per acre for 1942. He then sought to redeem all back taxes based on thi…
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Appellant secured a decree by virtue of Sec. 196.01 F.S. ’41, F.S.A., to reduce his real estate assessment to $2.50 per acre for the year 1942. Thereupon he paid the taxes and sought to redeem all previous taxes then in arrears based upon a valuation of $2.50 per acre. He relied upon Sec. 194.10 F.S. ’41, FSA, as authority to redeem upon the last and lowest valuation fixed. The clerk refused to allow the redemption on that basis because the last valuation of $2.50 per acre was not made by the tax assessor but was made by the court and as such- was not a legal assessment whereupon *495appellant filed a bill to compel the redemption and the chancellor dismissed the bill and he appeals.
The question is whether the assessment of $2.50 per acre for 1942 was made by the court or the tax assessor. We are of the opinion that the assessment was that of the assessor. The effect of the court’s action in reducing the assessment was to eliminate the illegal portion of the assessment and leave the remainder as the assessor’s assessment. When the court decrees what is a proper valuation then that becomes the legally assessed value of the property and is in law the assessor’s valuation. See West Virginia Hotel Corp. v. Foster Co., 101 Fla. 1147, 132 So. 842; County of Jackson v. Thornton, 44 Fla. 610, 33 So. 291.
The decree appealed from is reversed for further proceedings.
Reversed.
BUFORD, C. J., TERRELL and CHAPMAN, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Dade Cnty. v. Deauville Operating Corp., 156 So. 2d 31 (Fla. 3d DCA 1963)…he equities-are with the Plaintiffs, and that they are properly entitled to have so much- [*32] of tlieir tax stricken as resulted from such over-valuations. The power of the Court to order such a reduction is well established. Blume v. McMullen, 154 Fla. 494, 18 So. 2d 31; Overstreet et al. v. Chatios, Fla.App., 135 So. 2d 870. “IN ORDER to determine a proper reduction it is necessary first to establish the full cash depreciated value of each of the properties. Extensive testimony was presented by the…
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Earnest Overstreet v. Chatlos, 135 So. 2d 870 (Fla. 3d DCA 1961)…ess that portion of the property upon which it had been found that [*873] an invalid assessment had been made, and thereafter to compute the tax. The chancellor did not merely strike down a portion of an illegal tax as was done in Blume v. McMullen, 154 Fla. 494, 18 So. 2d 31, but went further and revalued and reassessed the property. In effect, the chancellor’s decree represents a valuation and assessment by the court rather than that of the administrative officer charged with such duty. In the final anal…
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Palm Springs Dev. Corp. v. Dade Cnty., 229 So. 2d 629 (Fla. 3d DCA 1969)…o reassess that portion of the property upon which it had been found that an invalid assessment had been made, and thereafter to compute the tax. The chancellor did not merely strike down a portion of an illegal tax as was done in Blume v. McMullen, 154 Fla. 494, 18 So. 2d 31, but went further and revalued and reassessed the property. In effect, the chancellor’s decree represents a valuation and assessment by-the court rather than that of the administrative officer charged with such duty.” In subsequent ca…
Authorities Cited
- W. Va. Hotel Corp. v. W. C. Foster Co., 132 So. 842 (Fla. 1931)
- The Cnty. of Jackson v. Thornton, 44 Fla. 610 (Fla. 1902)