State ex rel. Kent Corp. v. Board of Com'rs of Broward County

Decision Date22 October 1948
Citation37 So.2d 252,160 Fla. 900
PartiesSTATE ex rel. KENT CORPORATION v. BOARD OF COUNTY COM'RS OF BROWARD COUNTY et al.
CourtFlorida Supreme Court

Appeal from Circuit Court, Broward County; Joseph S White, judge.

Ross &amp 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.

ADAMS, Justice.

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.

'At the outset the question arises as to whether or not mandamus is an available remedy. That question is the subject of an annotation at 131 A.L.R. 360. The evaluation of property in the process of assessing ad valorem taxes involves the exercise of discretion on the part of the Tax Assessor. Resort may be had to mandamus to compel a public officer to act, 131 A.L.R. 368, but never to compel the exercise of discretion in a particular way. The principle applies to compelling discretion in evaluating property for taxation. 131 A.L.R. 371; State ex rel. Waterbury etc., Co. v Kilduff, 1942, 128 Conn. 647, 25 A.2d 62; Central Realty Co. v. Martin, 1944, 126 W.Va. 915, 30 S.E.2d 720.

'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...

To continue reading

Request your trial
7 cases
  • Lanier v. Tyson
    • United States
    • Florida District Court of Appeals
    • August 22, 1962
    ...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......
  • State ex rel. Glynn v. McNayr, 31048
    • United States
    • Florida Supreme Court
    • September 29, 1961
    ...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......
  • McNayr v. State ex rel. Dupont Plaza Center, Inc.
    • United States
    • Florida Supreme Court
    • July 1, 1964
    ...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 ......
  • Keith Investments, Inc. v. James, 1492
    • United States
    • Florida District Court of Appeals
    • March 5, 1969
    ...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......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT