Mariani v. Schleman

• Decision Date: 24 April 1957
• Parties: George Edward MARIANI, as Administrator of the Estate of E. A. Mariani, deceased, Appellant, v. Anthony SCHLEMAN, as Tax Collector of Hillsborough County, et al., Appellees.
• Court: Florida Supreme Court

Page 829

94 So.2d 829

George Edward MARIANI, as Administrator of the Estate of E. A. Mariani, deceased, Appellant, v. Anthony SCHLEMAN, as Tax Collector of Hillsborough County, et al., Appellees.

Supreme Court of Florida, Division A.

April 24, 1957.

Rehearing Denied May 22, 1957.

Herbert D. Wentworth and Wm. Earle Tucker, Tampa, for appellant.

Wm. C. McLean, Tampa, for appellees.

THORNAL, Justice.

Appellant Mariani, who was plaintiff below, seeks reversal of a decree of the Chancellor adjudicating the validity of a tangible personal property tax assessment.

For reasons hereafter pointed out the only question to consider is the authority of the County Tax Assessor under the circumstances to correct the name of the owner of tangible personal property after the tax roll had been approved and filed in the office of the Tax Collector.

According to the complaint the Tax Assessor of Hillsborough County assessed personal property taxes for the year 1954 against a valuation of $2,000 of property shown by his records to be owned by Mariani Emulsified Asphalt Plant. At the same time for the same year, he assessed taxes against a valuation of $23,800 of tangible personal property shown by his records to be owned by Mariani-O'Brien, Inc. The tax bills were mailed to the same address about November 1. 'Emulsified' paid its taxes. Mr. Mariani notified the Tax Collector that Mariani-O'Brien did not own the property assessed in its name. Title to the property apparently had been transferred by the corporation to the individual sometime during the tax year. Thereupon the Tax Assessor merely changed the name of the owner from Mariani-O'Brien, Inc. to Mariani Emulsified Asphalt Plant. This correction was made on the tax roll in the office of the Tax Collector, obviously after the roll had been approved and certified to the Collector for collection.

It is significant that neither Mariani nor Mariani-O'Brien, Inc. returned any tangible personal property taxation for the year 1954. It is not denied that the property was owned by Mariani Emulsified Asphalt Plant. The testimony indicates that the property actually has a value in excess of the amount fixed by the assessment. The complaint merely assaults the validity of the correction. By his answer the Tax Collector admitted that, through an over-sight, the assessment totaling $23,800 included the $2,000 assessment. To this end he concedes a duplication. By the final decree the Chancellor corrected the error with reference to duplication. He otherwise affirmed the validity of the assessment. Reversal of this decree is now sought.

Appellant contends that the Assessor had no authority to correct the name of the property owners. There are other contentions which are pointed out hereafter.

The appellee Tax Collector contends that the correction of the name was merely a clerical correction and one authorized by statute.

Sections 193.12 and 200.08, Florida Statutes, F.S.A., make it the duty of the owner of tangible personal property to file a return of his property, giving the description, location and full cash value thereof. This return should be filed before April 1 of each year. We have held that where the owner of tangible personal property fails to make a return thereof as required by law, he is not entitled thereafter to assault the ultimate assessment on the ground that he had no knowledge thereof or was deprived of an opportunity to contest the assessment before the Equalization Board. Arundel Corporation v. Sproul, 136 Fla. 167, 186 So. 679; Amos v. Jacksonville Realty & Mortgage Co., 77 Fla. 403, 81 So. 524; Tampa Gas Co. v. Sparkman, 153 Fla. 177, 14 So.2d 196; Sanders v. State ex rel. Shamrock Properties, Fla.1950, 46 So.2d 491.

By Section 200.02, Florida Statutes, F.S.A., the County Tax Assessor is authorized to correct any erroneous omissions or commissions in the tangible personal property tax roll in like manner as if he had performed the act correctly in the first instance. The roll when so corrected is thereby validated ab initio and the ultimate validity of the tax is not adversely affected. While conceivably it is possible that there may be some jurisdictional defects which could not be so corrected, we find none in the instant case. As pointed out above, the appellant does not by his complaint or testimony deny ownership of the property. Actually, if his decedent had complied with the law and returned the property for taxation, the error in name doubtless never would have occurred. He not only failed to file a return but he likewise failed to register any objection before the Board of Equalization. If there is any aspect of life that approaches the certainty of death, it is the certainty of taxes. Appellant's decedent certainly must have known that he owned the property; he must have known that the property would be subjected to ad valorem taxes; he is presumed to have known that...