Frazier v. Adams

• Decision Date: 24 March 1942
• Citation: 150 Fla. 168,7 So.2d 122
• Parties: FRAZIER, Tax Collector, v. ADAMS.
• Court: Florida Supreme Court

7 So.2d 122

150 Fla. 168

FRAZIER, Tax Collector, v. ADAMS.

Florida Supreme Court

March 24, 1942

Rehearing Denied April 15, 1942.

Appeal from Circuit Court, Duval County; Miles W. Lewis judge.

Charles Cook Howell and Charles Cook Howell, Jr., both of Jacksonville, for appellant.

Lee Guest and O. O. McCollum, Jr., both of Jacksonville, for appellee.

CHAPMAN, Justice.

The question presented for adjudication on this record is viz: Is there substantial evidence in the record, although it be controversial and conflicting, to support the conclusions of the Chancellor below as expressed in the final decree? If there is substantial testimony in the record to support the conclusions of the Chancellor as expressed in the final decree, the same, on appeal, should be affirmed. It is my view that the rule supra is the controlling principal for a decision of the case at bar. The Tax Assessor of the Town of Atlantic Beach, for the years 1939 and 1940, assessed plaintiff's property for taxation purposes at the sum of $175,000 for each of said years. It was assessed on a basis of 75% of the actual cash value as of January 1st of each year.

The Chancellor below heard the testimony and reached the conclusion that 75% of the actual cash value of plaintiff's property as of January 1st for the years of 1939 and 1940 was the sum of $100,000 for each of said years. The record abounds with testimony to sustain the conclusions of the Chancellor. The decree appealed from is affirmed on the authority of Harvey Building Corp. v. Hannon, 140 Fla. 399, 191 So. 784.

BROWN, C. J., and TERRELL, THOMAS, and ADAMS, JJ., concur.

WHITFIELD and BUFORD, JJ., dissent.

WHITFIELD, Justice (dissenting).

This appeal is from a decree of the Circuit Court reducing the valuations of appellee's property for municipal taxation from $175,000 to $100,000 for each of the years 1939 and 1940.

The constitution of Florida provides that: '* * * all property shall be taxes upon the principles established for State taxation. But the cities and incorporated towns shall make their own assessments for municipal purposes upon the property within their limits.' § 5, Art. IX.

'Just valuations' are required. §§ 1 and 5, Art. IX, of the constitution.

All property in that town is required to be assessed for municipal taxation at seventy-five per cent of the actual cash value.

In this case the differences between the valuation assessments for municipal taxation for the year 1938 of $125,000, and $175,000 for each of the years 1939 and 1940, and the valuation of $100,000 decreed by the Circuit Court for each of the years 1939 and 1940, are proportionately very great and require careful study upon being challenged in due course of judicial procedure.

The Florida constitution provides that:

'All courts in this State shall be open, so that every person for any injury done him in his lands, goods, person or reputation shall have remedy, by due course of law, and right and justice shall be administered without sale, denial or delay.' § 4 Declaration of Rights.

'The Circuit Courts shall have exclusive original jurisdiction in all cases * * * involving the legality of any tax, assessment, or toll; * * *.' § 11, Art. V.

While the valuations of $175,000 fixed by the town assessing officers for each of the years 1939 and 1940 are assumed to be correct until the contrary is duly shown, such valuations for the years 1939 and 1940 have not been acquiesced in by the property owner, but have been challenged as being excessive and the burden is upon the complaining party to make due proof that such valuations are illegally excessive as alleged. If duly proven to be excessive, the valuations are illegal to the extent of such excess in amounts; and the challenged assessments should, by appropriate judicial decree, be required to be made upon legal valuations as ultimately adjudged by the courts upon the issues made.

The mere fact that the valuations of the property made by the town officials for the 1939 the 194...