Groover v. Stafford
Decision Date | 15 December 1932 |
Parties | GROOVER v. STAFFORD et al. |
Court | Florida Supreme Court |
Rehearing Denied Jan. 9, 1933.
Suit by G. L. Groover against Kenneth W. Stafford and others. From an order sustaining a motion to dismiss the bill for want of equity, complainant appeals.
Affirmed.
On Petition for Rehearing. Appeal from Circuit Court, Dade County; Worth W. Trammell, judge.
Ernest E. Roberts, Albert B. Bernstein, and Nicholas Hodsdon, all of Miami, for appellant.
The sole question presented by the record in this case is whether or not the grantee named in a warranty deed from a tax deed holder may bring a suit to foreclose the tax deed as provided by chapter 14572, Acts 1929 (Ex. Sess). The lower court decided the question in the negative by sustaining a motion to dismiss appellant's bill for want of equity. The present appeal is from that order.
The statute involved in the present case is section 13 of chapter 14572, Acts 1929 (Ex. Sess.), and reads as follows:
The outstanding purpose of our present system of tax enforcement procedure is to give purchasers of tax certificates and holders of tax deeds procured thereon, every reasonable assurance that can be given by state law to support the validity of that which the state has undertaken in good faith to convey to tax certificate purchasers as a means of raising ready cash through attracting buyers at tax sales, and in order that essential revenue for the state may be realized from such sales in cases where the property taxes imposed by the state on lands are allowed to become and have remained delinquent past the statutory period of redemption.
Under the statute any 'holder' of either a tax certificate or of a tax deed may foreclose it. But the word 'holder' is not the equivalent of the word 'grantee' and therefore does not embrace the grantee under a warranty deed from the holder of a tax deed.
Affirmed.
On Petition for Rehearing.
The precise language of section...
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