Rudisill v. City of Tampa
| Decision Date | 04 August 1942 |
| Citation | 9 So.2d 380,151 Fla. 284 |
| Parties | RUDISILL et ux. v. CITY OF TAMPA et al. |
| Court | Florida Supreme Court |
Appeal from Circuit Court, Hillsborough County; L. L. Parks judge.
Tom J Landrum, of Tampa, for appellants.
Luther W Cobbey, of Tampa, James S. Moody, of Plant City, and Lewis Tribble, of Tallahassee, for appellees.
This case is before the Court on certificate under Rule 38 of this Court. The question certified is:
'Can a Plaintiff maintain a suit to enjoin a real estate tax assessment as so flagrantly and obviously excessive, per se as to amount to a legal fraud where the suit was instituted more than thirty days after the assessment became final, in view of Section 1, Chapter 20722, Laws of Florida, Acts of 1941, providing '* * * and no assessment shall be held invalid unless suit be instituted within thirty days from time the assessment shall become final, * * *'?'
Certified to us with this question is copy of bill of complaint with motion to dismiss same. The purpose of the bill is to contest the legality of a tax on the ground that same is so grossly excessive as to constitute a fraudulent assessment.
Plaintiff contends that part of Section 1 of Chapter 20722, General Laws of 1941, '* * * and no assessment shall be held invalid unless suit be instituted within thirty days from time the assessment shall become final, * * *' is void because First, the title of the act does not meet the requirements of Section 16, Article III of the Florida Constitution. Second the limited period of thirty days deprives him of due process. Const. Declaration of Rights, § 12.
The title of the act is sufficient to meet the requirements of Section 16, Article III.
Section 5 of the Act contemplates that the assessment shall be final when the original roll is delivered to the Collector and copies are delivered to the Clerk and Comptroller.
Property owners are obliged to know that their property is liable for taxes. Property owners are afforded a method by law to appear before administrative officers and obtain a fair and just assessment of their property.
It is indispensable to government that taxes be assessed and collected. The legislature is charged with the duty of providing a uniform and equal rate of taxation. Section 1, Article IX, Florida Constitution. The legislature is necessarily vested with power to enact necessary laws to secure a prompt collection of the annual tax. ...
To continue reading
Request your trial
-
City of Naples v. Conboy
...should be held invalid unless suit be instituted within sixty days from the time the assessment became final. In Rudisill v. City of Tampa, 151 Fla. 284, 9 So.2d 380 (1942), this court upheld the validity of the restrictive period allowed by statute [§ 192.21] stating, inter alia, '* * * Th......
-
Thompson v. City of Key West
...that their property is liable for taxes and this has been held to include city taxes where the power to tax is shown, Rudisill v. City of Tampa, 151 Fla. 284, 9 So.2d 380. In lifting out of context § 192.21, F.S.A., the statement 'all owners of property shall be held to know that taxes are ......
-
Deltona Corp. v. Bailey
...notice and review. The statutory time periods have withstood due process challenge on a number of occasions. See Rudisill v. City of Tampa, 151 Fla. 284, 9 So.2d 380 (1942); Dade County v. Dupont Plaza, Inc., 117 So.2d 849 (3d D.C.A.Fla.), Rev'd on other grounds, 125 So.2d 564 (Fla.1960). D......
-
Collins Inv. Co. v. Metropolitan Dade County
...117 So.2d 849, quashed on other grounds, Fla., 125 So.2d 564, opinion conformed, Fla.App., 128 So.2d 151; Rudisill et ux. v. City of Tampa, 151 Fla. 284, 9 So.2d 380. Section 196.01, Florida Statutes, F.S.A., originated as Chapter 8586, Laws of Florida 1921. Prior to that time this Court ha......