Halifax Drainage Dist. of Volusia County v. State
| Decision Date | 10 June 1938 |
| Citation | 185 So. 123,134 Fla. 471 |
| Parties | HALIFAX DRAINAGE DIST. OF VOLUSIA COUNTY v. STATE et al. |
| Court | Florida Supreme Court |
On Rehearing July 23, 1938.
Second Petition for Rehearing Denied Oct. 21, 1938.
Extraordinary Petition for Rehearing Denied December 20, 1938.
En Banc.Petition by the Halifax Drainage District of Volusia County against the State of Florida and others for the validation of a refunding resolution. From a decree denying validation of refunding drainage bonds, plaintiff appeals.
Reversed for further proceedings in accordance with opinion.
On Petition for Rehearing.
On Second Petition for Rehearing. Appeal from Circuit Court, Volusia County; H B. Frederick, judge.
Joseph E. Hendricks, of De Land, and Casey, Walton & Spain, of Miami, for appellant.
W. J Gardiner, of Daytona Beach, for appellees.
Giles J. Patterson, of Jacksonville, as amicus curiae.
The parties to this cause in this opinion will be referred to as they appeared in the lower court as plaintiff and defendants. This case is here on an appeal from a final decree entered by the Circuit Court of Volusia County Florida, dated December 10, 1936, denying validation of refunding drainage bonds, with permission to submit an amended petition alleging the adoption of an amended resolution providing for the issuance of the said refunding bonds. From this decree an appeal was perfected and the cause is here for review on several assignments of error.
The record shows the Halifax Drainage District of Volusia County, Florida, was incorporated October 7, 1916, for a period of 99 years, by a Circuit Court decree rendered under authority of Chapter 6458, Laws of Florida, General Acts of 1913. By resolution May 16, 1921, the District authorized a bond issue totaling $177,500. Another resolution, adopted the same day, provided that the bonds should pledge the full faith, credit and resources of the District for their payment. These proceedings were validated by Chapter 7968, Laws of Florida, Special Acts of 1919, Chapter 8884, Laws of Florida, Special Acts of 1921, and Chapter 9985, Laws of Florida, Special Acts of 1923. The bonds were issued as authorized, dated June 1, 1921, maturing serially in the years 1925 to 1945, inclusive, $76,000 thereof have bee paid or otherwise retired. The remainder, representing principal amounting to $101,500, have not been paid, and are still outstanding but are valid obligations of the District, and may be refunded as provided by law. Interest on the outstanding bonds was paid to June 1, 1930, but interest thereon from that day to June 1, 1935, amounting to $150 on each outstanding bond, is past due and unpaid. The Board of Supervisors resolved to issue refunding bonds, for the purpose of refunding the outstanding $101,500 of original bonds, and has obtained the consent of a large majority of the bondholders. Pursuant to Chapter 13627, Laws of Florida, General Acts of 1929, and Chapter 15772, Laws of Florida, General Acts of 1931, Ex.Sess., a resolution was adopted July 17, 1936, authorizing the issuing of $101,500 of refunding bonds, in the denomination of $500 each, numbered to correspond with the original bonds outstanding, dated June 1, 1935, maturing June 1, 1955, unless sooner called for redemption, bearing interest payable semi-annually, at 2% per annum for the first three years, 3% per annum for the next three years, 4% per annum for the next three years, and 5% per annum thereafter until paid. The refunding bonds will constitute an authorized extension and continuation of the obligation evidence by the original bonds, which obligation will not be extinguished by, but will be merged in the refunding bonds. The latter may be accepted in payment of delinquent drainage taxes levied by the District for 1934 an prior, but not subsequent years. The refunding bonds shall be exchanged or sold only for the purpose of refunding the original bonds. Before the original bond issue was authorized, the total amount of benefits to accrue to lands within the District by reason of the execution of the plan of reclamation, was assessed at $405,372.08. At the time of authorizing the original bond issue, the District levied a tax of $179,771.04, to pay the cost of the completion of the proposed works and improvements as shown on its second amended plan of reclamation, and in carrying out the objects of the District, plus 10% thereof, amounting to $17,977.10, for emergencies, and $167,520, as the amount of interest which it was estimated would accrue on the bonds, making a total original levy of $365,268.14. Of this sum, levied by way of annual installments of the total original tax, $161,493.21 has been collected, and $80,708.62 is delinquent.
The material portions of the refunding resolution for consideration adopted by the plaintiff under date of July 17, 1936, are viz.:
1. All uncollected installments theretofore levied, and all installments thereafter levied, of the original total tax, except such part thereof as is authorized by law to be used for other lawful drainage purposes, are thereby irrevocably pledged for the purpose of purchasing bonds of the District, and of liquidating principal and interest of the refunding bonds, as well as principal and interest of such of the original bonds as may not be refunded.
2. The District will annually levy and assess such installments of the total original tax, as may be required to provide sufficient money for payment of the principal and interest of the refunding bonds, as well as the principal and interest of such of the original bonds as may not be refunded.
3. The District 'also will assess and levy in the manner and as provided by law such further and additional taxes as may be necessary and required for the purpose of providing and raising sufficient money with which to pay the principal of the original bonds * * *, and the principal of any refunding bonds issued hereunder, as well as the interest which will accrue upon the said refunding bonds by reason of the extension and continuation of the original obligations in the form of said refunding bonds.'
4. The District 'will assess and lvey annually as authorized by law, beginning not later than' 1940
5. Due credit will be given all landowners who have fully paid their proportion of the total original tax, and the same shall be marked fully paid on all annual installment tax books to be thereafter prepared, but this provision shall not be construed as preventing the District from levying such additional or total installment taxes against the land, as shall be necessary to pay principal and interest of the refunding bonds, after the original total tax shall have been levied against all lands in the District in proportion to the assessed benefits.
6. Any landowner in the District may, within thirty days after adoption of the refunding resolution, pay 'the full amount of the uncollected principal or assessment chargeable to his land * * *, and the total tax heretofore levied against his lands by paying * * * all unpaid and delinquent installment taxes, and the 1935 or current taxes * * *, and an additional sum, such additional sum to be the proportionate part of' $101,500 (the amount of original bonds outstanding) 'that is chargeable against the such landowner's lands * * *.' The Treasurer of the District shall prepare a schedule 'of such additional taxes that may be paid by such landowner * * *, and the amount payable by each said landowner * * * shall be in the proportion to the assessed benefits against the lands of such landowner * * *, and upon payment of all unpaid installment taxes, 1935 or current taxes, and the additional tax to be figured and computed as here provided, the lands of any such landowner * * * shall thereupon be released from the levy of subsequent annual installment drainage taxes his lands until the total amount of the original total tax heretofore levied, * * * shall have been exhausted provided, however, that such lands shall be and remain liable for any additional drainage tax, if necessary, which may be required to pay the said refunding bonds by reason of the default in the payment of drainage taxes levied against other lands in the' District. All moneys paid by landowners for the purpose of releasing lands from subsequent annual installment levies will be applied in the same manner as if they had been received in payment of subsequent levies and assessments made under the terms of the refunding resolution.
One of the first assignments is raised by a motion to dismiss or strike filed on the part of Murray Sams, State's Attorney, S. O. Doty, W. J. Gardiner and wife, S. Elizabeth Gardiner, directed to the following described portion of the refunding resolution dated July 17, 1936, made a part of the petition for validation and is identified as number 3, supra, and is, viz.:
'As also will levy and assess in the manner and as provided by law, such further and additional taxes as may be necessary and required for the purpose of providing and raising sufficient moneys with which to pay the principal of the original bonds of the said Halifax Drainage District of Volusia County, Florida, issued June 1st, A.D. 1921, and the principal of any refunding bonds issued by virtue of said refunding resolution, as well as interest which will accrue upon the said refunding bonds by reason of the extension and continuation of the...
To continue reading
Request your trial
-
Little River Drainage Dist. v. Friedlein
... ... 27; Norborne Land Drain. Dist. Co. of ... Carroll County v. Cherry Valley Twp. of Carroll County, ... 31 S.W.2d 201, 325 Mo. ; State ex rel. Douglas v ... Redman, 270 Mo. 465, 194 S.W. 260. (4) The ... Halifax Drainage Dist. of Volusia Co. v. State, 185 ... So. 123. No opportunity ... ...
-
Seaboard Air Line R. Co. v. SARASOTA-FRUITVILLE D. DIST.
...the Railway, or the Railway, * * * may remove the same, at the expense of the Licensee District." 2 See, Halifax Drainage Dist. of Volusia County v. State, 134 Fla. 471, 185 So. 123; State ex rel. Root v. Crandon, 115 Fla. 153, 155 So. 667; Hardee v. State, 83 Fla. 544, 91 So. 909; Forbes P......
-
Little River Drainage Dist. v. Friedlein
...Interest is limited by statute. Sec. 12369, R.S. 1939. Period at which maturity of bonds shall begin is mandatory. Halifax Drainage Dist. of Volusia Co. v. State, 185 So. 123. No opportunity was given to landowners to pay the principal of the tax, as provided by statute. Sec. 12378, R.S. 19......
-
Roach v. Loxahatchee Groves Water Control Dist.
...power to collect tolls); State ex rel. Vans Agnew v. Johnson, 112 Fla. 7, 150 So. 111, 112 (1933); Halifax Drainage District of Volusia County v. State, 134 Fla. 471, 185 So. 123, 129 (1938) (only limited taxing power); State ex rel. Davis v. Jumper Creek Drainage District, 153 Fla. 451, 14......
-
Public-private partnerships in providing water and wastewater utility service: the trend toward privatization in Florida.
...See, e.g., FLA. STAT. [subsections] 189.403(7), .415(2), .4155, .423 (1999). [49] E.g. Halifax Drainage Dist. of Volusia Cry. v. State, 185 So. 123 (Fla. 1938); 9926 Fla. Op. Att'y Gen. [50] FLA. STAT. [sections] 190.011(1) (1999). [51] FLA. STAT. [sections] 190.012(1) (1999). [52] See FLA.......