State ex rel. Kent Corp. v. Board of Com'rs of Broward County
Decision Date | 22 October 1948 |
Citation | 37 So.2d 252,160 Fla. 900 |
Parties | STATE ex rel. KENT CORPORATION v. BOARD OF COUNTY COM'RS OF BROWARD COUNTY et al. |
Court | Florida Supreme Court |
Appeal from Circuit Court, Broward County; Joseph S White, judge.
Ross & Williams and English, Lester & O'Bryan, all of Fort Lauderdale, for appellant.
Patterson & Lloyd, John U. Lloyd and Linwood Cabot, all of Fort Lauderdale, for appellee Board of County Com'rs of Broward County and others.
Ellis & Spencer, of Hollywood, for appellee L. C. Hansen County Tax Assessor.
We have for review a final judgment in mandamus reading:
'This cause came on for final disposition under the pleadings, testimony and argument of counsel.
'By this proceeding relator seeks to secure an evaluation of all taxable property in Broward County upon a basis of 'full cash value.' Relator contends that the Tax Assessor has acted improperly in that he has systematically evaluated property at much less than its 'full cash value,' resulting in a discrimination in favor of owners of 'homesteads.' The complaint is, not that the Tax Assessor has refused to act, but that he has acted incorrectly.
'It follows that mandamus will not lie in a case such as this.'
Much argument is addressed to the question whether mandamus was the proper remedy. From the quoted judgment the inference may be drawn that the court below held outright that it was not a proper remedy. We are not convinced that such was the intent of the lower court. The judgment, in terms, states that it will not lie in such a case as this. This language requires an inquiry as to the circumstances of this case. From an examination of the record we find considerable testimony relative to property values on the tax roll. Relator and the tax assessor disagreed upon values and also upon the method of arriving at cash value. The court considered this testimony and doubtless was not persuaded that the assessor had arbitrarily and deliberately failed to assess at full cash value. It is a fair inference that the lower court considered the evidence rather than simply holding as a matter of law that mandamus would...
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...disturbed unless it can be demonstrated that he has acted arbitrarily and capriciously. State ex rel. Kent. Corp. v. Board of County Commissioners of Broward County et al, 160 Fla. 900, 37 So.2d 252; Schleman et al. v. Connecticut General Life Insurance Co., 151 Fla. 96, 9 So.2d 197. The ju......
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State ex rel. Glynn v. McNayr, 31048
...disturbed unless it can be demonstrated that he has acted arbitrarily and capriciously. State ex rel. Kent Corp. v. Board of County Commissioners of Broward County et al., 160 Fla. 900, 37 So.2d 252; Schleman et al. v. Connecticut General Life Insurance Co., 151 Fla. 96, 9 So.2d 197. The ju......
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McNayr v. State ex rel. Dupont Plaza Center, Inc.
...appropriate writ to require the Tax Assessor to correct his tax roll as is here indicated. See, [State ex rel. Kent Corporation] v. Board of County Commissioners of Broward County, 37 So.2d 252; Green v. Walter, 'A peremptory writ of mandamus requiring the Tax Assessor to assess at 100% of ......
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Keith Investments, Inc. v. James, 1492
...134 So.2d 816; St. Joe Paper Co. v. Brown, Fla.App.1968, 210 So.2d 725. See also State ex rel. Kent Corporation v. Board of County Commissioners of Broward County, 1948, 160 Fla. 900, 37 So.2d 252, wherein the court said that the determination of the assessor is entitled to great weight, es......