Legal Opinion
Ago
Florida Attorney General Reports
Decided June 12, 2002Published
1Opinion of the Court
The Honorable Janet Holley Escambia County Tax Collector Post Office Box 1312 Pensacola, Florida 32596
Dear Ms. Holley:
You ask substantially the following question:
May the tax collector enforce delinquent first lien non-ad valorem special assessments levied by a municipality against property owned by another governmental entity in a manner other than selling tax certificates and tax deeds?
In sum:
The tax collector may not enforce delinquent non-ad valorem assessments levied by a municipality in a manner other than selling tax certificates and tax deeds, when the municipality's governing body…
2Cases cited5 opinions
- Thayer v. StateSupreme Court of Florida · 1976
- Dobbs v. Sea Isle HotelSupreme Court of Florida · 1952
- Alsop v. PierceSupreme Court of Florida · 1944
- Broward County v. Plantation Imports, Inc.District Court of Appeal of Florida · 1982
- Escambia County v. BellDistrict Court of Appeal of Florida · 1998