Blume v. McMullen

ADAMS, J.:

Appellant secured a decree by virtue of Sec. 196.01 F.S. ’41, F.S.A., to reduce his real estate assessment to $2.50 per acre for the year 1942. Thereupon he paid the taxes and sought to redeem all previous taxes then in arrears based upon a valuation of $2.50 per acre. He relied upon Sec. 194.10 F.S. ’41, FSA, as authority to redeem upon the last and lowest valuation fixed. The clerk refused to allow the redemption on that basis because the last valuation of $2.50 per acre was not made by the tax assessor but was made by the court and as such- was not a legal assessment whereupon…