City of Tampa v. Suarez

Proceedings were brought under the statute in the Circuit Court for Hillsborough County, to foreclose the lien of a State and county tax sale certificate brought by an individual who purchased the certificate from the State. The record owner of the land, the holder of prior State and county tax sale certificates, and the City of Tampa owning tax liens and special assessment liens, were made parties defendant.

The court decreed that the special assessment liens were inferior to the State, county and city tax liens; and also held that the State, county and city tax liens are of equal dignity as…