First Trust Co. of Sarasota v. Souder

Supreme Court of Florida

First Trust Co. of Sarasota v. Souder

150 So. 590, 112 Fla. 393, 1933 Fla. LEXIS 2250

CourtSupreme Court of Florida

DecidedOctober 18, 1933

StatusPublished

Cited by3 cases

This text of 150 So. 590 (First Trust Co. of Sarasota v. Souder) is published on Counsel Stack Legal Research, covering Supreme Court of Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

First Trust Co. of Sarasota v. Souder, 150 So. 590, 112 Fla. 393, 1933 Fla. LEXIS 2250 (Fla. 1933).

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Opinion

Per Curiam.

The order in this case striking certain paragraphs of an answer in equity interposed as a defense to a bill brought to foreclose a tax certificate issued August 28, 1931, should be affirmed on the authority of Lee v. Booker & Co., 108 Fla. 534, 146 Sou. Rep. 546; West Virginia Hotel Co. v. Foster Co., 101 Fla. 1147, 132 Sou. Rep. 842, and the provisions of Chapter 14572, Acts of 1929, applicable to defenses permissible in proceedings brought to foreclose tax certificates issued after Chapter 14572, Acts of 1929, became effective.

No attack on the validity of an assessment roll, especially when launched several years after the irregularities complained of were committed, will be entertained in defense of proceedings brought under Section 1, Chapter 14572, Acts of 1929, to foreclose a tax certificate issued after the effective date of that Act, where it does not appear from the allegations of the pleading that the alleged method of assessment affected the objecting party other than other tax payers' similarly situated, so as to place upon the objector a substantially greater proportionate burden than upon others, as a result of an intentional disregard of the law in the system or method used in making the assessments complained of. Lee v. Booker & Co., Inc., 108 Fla. 534, 146 Sou. Rep. 546, and cases cited.

*395 Affirmed.

. Davis, C. J., and Whitfield, Ellis, Terrell, Brown and Buford, J. J., concur.

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Per Curiam.

The order in this case striking certain paragraphs of an answer in equity interposed as a defense to a bill brought to foreclose a tax certificate issued August 28, 1931, should be affirmed on the authority of Lee v. Booker & Co., 108 Fla. 534, 146 Sou. Rep. 546; West Virginia Hotel Co. v. Foster Co., 101 Fla. 1147, 132 Sou. Rep. 842, and the provisions of Chapter 14572, Acts of 1929, applicable to defenses permissible in proceedings brought to foreclose tax certificates issued after Chapter 14572, Acts of 1929, became effective.

No attack on the validity of an assessment roll, especially when launched several years after the irregularities complained of were committed, will be entertained in defense of proceedings brought under Section 1, Chapter 14572, Acts of 1929, to foreclose a tax certificate issued after the effective date of that Act, where it does not appear from the allegations of the pleading that the alleged method of assessment affected the objecting party other than other tax payers' similarly situated, so as to place upon the objector a substantially greater proportionate burden than upon others, as a result of an intentional disregard of the law in the system or method used in making the assessments complained of. Lee v. Booker & Co., Inc., 108 Fla. 534, 146 Sou. Rep. 546, and cases cited.

*395 Affirmed.

. Davis, C. J., and Whitfield, Ellis, Terrell, Brown and Buford, J. J., concur.

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Bluebook (online)

150 So. 590, 112 Fla. 393, 1933 Fla. LEXIS 2250, Counsel Stack Legal Research, https://law.counselstack.com/opinion/first-trust-co-of-sarasota-v-souder-fla-1933.

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