Shear v. County Commissioners
Supreme Court of Florida
This is an appeal from the Third Judicial Circuit, Columbia county. This is a petition to the Circuit Court setting forth an application to the County Commissioners of Columbia county “ to meet and consider the assessment ” for the purpose of State taxation made against the lands of the petitioner with a view to its reduction.
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This is an appeal from the Third Judicial Circuit, Columbia county. This is a petition to the Circuit Court setting forth an application to the County Commissioners of Columbia county “ to meet and consider the assessment ” for the purpose of State taxation made against the lands of the petitioner with a view to its reduction. The petitioner alleges that such meeting was held, and the commissioners, after hearing all the facts, wdth proof of the value, determined to reduce the assessment; that subsequently this action, was set aside. The petition sets up facts showing an over estimate in the…
1Opinion of the CourtWestcott, J.
Illegal assessments — that is, assessments wherein, independent of the exercise of a discretion as to value, there appears error in matter of law — are the assessments for which a party has a remedy by petition under Section 4 of Chapter 151 of the laws of Florida. This section provides a remedy for an illegal assessment, without reference to the provisions of any particular act prescribing the mode cmd manner of making assessments. The 79th Section of Chapter 1713 of the Laws of Florida enacts that “ all acts and paits of acts heretofore passed relating to asssessment and taxation are hereby…
2Cases cited1 opinion
- Carter v. BennettSupreme Court of Florida · 1852
3Cited by10 opinions
- City of Tampa v. PalmerSupreme Court of Florida · 1925
- City of Tampa v. KaunitzSupreme Court of Florida · 1897
- The Arundel Corp. v. SproulSupreme Court of Florida · 1939
- City of Tampa v. MuggeSupreme Court of Florida · 1898
- Town of Kissimmee City v. CannonSupreme Court of Florida · 1890
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