Southwest Enterprises, Inc. v. Frasse, Et Vir.

Section 44 of Chapter 13972, Special Acts of 1929 (Charter of the City of Coral Gables), Laws of Florida, is as follows:

“The general law of the State of Florida upon the subject of taxation shall apply to and govern in the assessment; levy and collection of taxes in the City of Coral Gables and in the return and sale of property delinquent therefor; the sale or other disposition of tax sale certificates or the redemption thereof and the issuance of tax deeds, and shall apply also and govern in respect to the powers, duties and liabilities of persons and property touching and concerning such…