State v. Lehman

• Decision Date: 08 December 1930
• Citation: 100 Fla. 1401,131 So. 333
• Parties: STATE ex rel. DOFNOS CORPORATION v. LEHMAN et al.
• Court: Florida Supreme Court

131 So. 333

100 Fla. 1401

STATE ex rel. DOFNOS CORPORATION v. LEHMAN et al.

Florida Supreme Court

December 8, 1930

En Banc.

Original proceeding by the State, on the relation of the Dofnos Corporation, for writ of mandamus, opposed by H. J. Lehman and others, constituting the Mayor and City Commission of the City of Sanford, the City Clerk, and Tax Assessor.

Demurrer to alternative writ and motion to quash overruled, and writ granted.

COUNSEL F. P. Fleming, J. M. Bryant, J. W. Shands, and E. J. L'Engle, all of Jacksonville, for relator.

Carey D. Landis, of De Land, and Fred R. Wilson, of Sanford, for respondents.

OPINION

TERRELL C.J.

Section 77 of chapter 9897, Sp. Acts of 1923, Laws of Florida requires the tax assessor of the city of Sanford, before delivering the tax rolls of said city to the city commission for its approval, to affix thereto his certificate in the following form:

'I -----, City Tax Assessor of the City of Sanford, do herebt certify that the foregoin is the assessment roll of the taxable property in the City of Sanford, valued at its full cash value, and that it contains a true statement and description of all personal and real property in the said City of Sanford, subject to taxation by said city and liable to be assessed therefor; that the listing and valuation are as corrected by the Equalizing Board and as approved and adopted by the City Commission, and that all requirements of law and ordinance regulating the making of the assessment roll for the City of Sanford have been complied with.

'Dated -----, 19--.

'--------, City Tax Assessor.'

The tax rolls were prepared and delivered to the city commission and sales were held for the years 1925, 1926, 1927, 1928, and 1929, and all lands on which the taxes were not paid were sold and certificated to the city of Sanford for the nonpayment of taxes, though the rolls for none of these years had affixed thereto the certificate as above quoted and required.

The relator, a taxpayer in the city of Sanford feeling that the omission of said certificate from the tax rolls for the years as stated invalidated the assessments and certificates to the city for the nonpayment of taxes for said years, requested the tax assessor to reassess for the last three omitted years (1927, 1928, and 1929) as authorized by section 67 of chapter 9897, Sp. Acts of 1923, Laws of Florida, all lands so certificated to the city which had not been redeemed. The tax assessor refused to compley with said request, but on petition of relator alternative writ of mandamus was issued from this court directing him to do so.

The demurrer and motion to quash the alternative writ on the part of respondents say that relator has no right to invoke the relief sought, and if it has the omission of the assessor's certificate from the rolls becomes immaterial in view of chapter 10040, Acts of 1925, Laws of Florida, and chapter 14572, Acts of 1929 (Ex. Sess.), Laws of Florida. Chapter 14572, Acts of 1929 (Ex. Sess.), Laws of Florida, supersedes chapter 10040, Acts of 1925, Laws of Florida, and is now the law on the subject-matter, but the title and text of both acts show conclusively that they apply only to state and county taxes and have no relation whatever to municipal taxes or certificates.

The only question essential to answer in this cause is whether or not the omission of the assessor's certificate from the tax rolls vitiated the sale and certification to the city of those lands on which taxes were not paid. If it did, the law is well settled that relator is entitled to the relief sought.

The relator contends that the omission of the assessor's certificate from the assessment rolls vitiated the sale to the city and relies on City of Orlando v. Equitable Building & Loan Association, 45 Fla. 507, 33 So. 986, to sustain its contention. This case is supported by the great weight of authority in this country which is to the effect that such a certificate or verification of an assessment roll is for the purpose of securing uniformity in assessments and fair valuations of real estate and is mandatory, that if the assessor omits the verification or attach...