Swinscoe v. State, Dept. of Revenue
| Decision Date | 03 October 1975 |
| Docket Number | No. 75--483,75--483 |
| Citation | 320 So.2d 11 |
| Parties | Peter E. SWINSCOE and Chloe M. Swinscoe, his wife, Appellants, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee. |
| Court | Florida District Court of Appeals |
Gaylord A. Wood, Jr., of Wood & Cohen, Fort Lauderdale, for appellants.
Robert L. Shevin, Atty. Gen., and Stephen E. Mitchell, Asst. Atty. Gen., Tallahassee, for appellee.
Appellants, Peter E. Swinscoe and Chloe M. Swinscoe, his wife, take an interlocutory appeal from an order entered by the trial court transferring venue to Leon County. We reverse.
Appellants, Peter E. Swinscoe and Chloe M. Swinscoe, his wife, sued appellee, Department of Revenue, in Broward County seeking to enjoin appellee from collecting certain documentary stamp taxes. The Department of Revenue filed a motion seeking a change of venue to Leon County where it 'resides' and maintains its official headquarters. The trial court entered an order transferring the cause to Leon County. It is from this order that appellants take this interlocutory appeal.
The sole question presented for our determination on this appeal is whether the trial court erred transferring this action to Leon County.
Absent a waiver, a state agency may be sued in a county other than the situs of its official headquarters only when the official action complained of has, in fact, been or is being performed in the county wherein the suit is filed or when the threat of such action in said county is both real and imminent. Department of Revenue v. Arvida Corporation, 315 So.2d 235, Opinion filed July 2, 1975, Second District Court of Appeal Case; Department of Revenue v. First Federal Savings & Loan Association, 256 So.2d 524 (Fla.App.1971).
Turning to the instant case, appellants were informed on August 28, 1974, by written notice from the Department of Revenue that a tax warrant and execution had been issued. Additionally, the notice further stated that The tax not having been paid by appellants, the tax warrant was recorded on December 13, 1974 in the official records of Broward County.
It is our opinion that...
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