City of Marianna v. Davis

Regulations for the imposition of taxes and for the enforcement of tax collections are legislative functions; the execution of the regulations are by administrative or ministerial officials or bodies. Tax levies are required to be "uniform and equal" in the tax unit. Valuations for taxation are required to be "just." Sec. 1, Art. IX. The levy and enforcement of tax collections must not be so prescribed or executed as to deny due process or equal protection of the laws. The collection of delinquent tax levies is an essential part of the taxation system, and is governed by the same mandatory…