City of Marianna v. Davis

The Legislature of 1935 enacted Chapter 17405, providing for the creation of Municipal Tax Adjustment Boards in cities, towns, and villages, and authorizing them to settle, redeem, or compromise any municipal tax sale certificates or delinquent city taxes held, owned, or controlled by the city or any attorney or agent thereof for the year 1933 or prior years.

In June, 1935, the city council of Marianna, pursuant to the aforesaid Act, resolved itself into a Municipal Tax Adjustment Board and proceeded to hear applications from property owners for the adjustment of their delinquent taxes. A…