Legal Opinion

Ideal Farms Drainage District v. Certain Lands

Supreme Court of Florida

Decided May 9, 1944PublishedCited by 190 opinions

1Opinion of the Court

ADAMS, J.:

The petitioner, a drainage district formed, pursuant to the general drainage law of Florida, (Sec. 298.01 et seq. F. S.’41) filed a bill to foreclose a lien for drainage taxes. Among other defenses interposed is the three year statute of limitations (Sec. 95.11 FSA) upon the theory that the tax is a liability created by statute. The lower court held the defense good and that ruling is before us under Rule 34 of this Court.

The petitioner insists the lower court was in error because; 1. No statute of limitations runs' against the right of the sovereign to collect its taxes unless…

2Cases cited10 opinions

  1. Metropolitan Railroad v. District of ColumbiaSupreme Court of the United States · 1889
  2. Bristol v. Washington CountySupreme Court of the United States · 1900
  3. City of Los Angeles v. County of Los AngelesCalifornia Supreme Court · 1937
  4. Dranga v. RoweCalifornia Supreme Court · 1900
  5. Lemhi County Ex Rel. Gilbreath v. Boise Livestock Loan Co.Idaho Supreme Court · 1929

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3Cited by190 opinions

  1. Holly v. AuldSupreme Court of Florida · 1984
  2. Thayer v. StateSupreme Court of Florida · 1976
  3. State v. SmithSupreme Court of Florida · 1989
  4. City of Homestead v. JohnsonSupreme Court of Florida · 2000
  5. District of Columbia v. OWENS-CORNING FIBERGLAS CORPORATIONDistrict of Columbia Court of Appeals · 1990

185 more not listed; retrieve them via the Exa API.

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