Town of Ocean Ridge, Palm Beach County v. Certain Lands Upon Which Taxes Due Town of Ocean Ridge Are Delinquent
Decision Date | 19 December 1947 |
Citation | 159 Fla. 880,33 So.2d 596 |
Parties | TOWN OF OCEAN RIDGE (formerly BOYNTON BEACH), PALM BEACH COUNTY, v. CERTAIN LANDS UPON WHICH TAXES DUE TOWN OF OCEAN RIDGE (formerly BOYNTON BEACH) ARE DELINQUENT. |
Court | Florida Supreme Court |
Rehearing Denied Feb. 12, 1948.
Appeal from Circuit Court, Palm Beach County; C. E Chillingworth, judge.
W. F Finch, Bert Winters, William H. Cook, and Robert D. Tylander all of West Palm Beach, for appellant.
Raymond R Richardson, beacham & Gaulden, John R. Beacham, George W. Coleman, and Farish & Farish, all of West Palm Beach, for appellees.
The decree appealed from should be affirmed on the authority of State ex rel. Davis v City of Stuart, 97 Fla. 69, 120 So. 335, 64 A.L.R. 1307; State v. City of Avon Park, 108 Fla. 641, 149 So. 409; State v. Town of Boynton Beach, 129 Fla. 528, 177 So. 327; City of Sarasota v. Skillin, 130 Fla. 724, 178 So. 837; Richmond v. Town of Largo, 155 Fla. 226, 19 So.2d 791; and related cases wherein are laid down the basic principles with reference to taxation of private lands by a municipality and the right of the property owner to have relief therefrom if the lands are not susceptible to municipal benefits.
It is so ordered.
Appellant brought bill to foreclose tax certificates against land of appellees. Appellees answered and counterclaimed and on final hearing the chancellor entered a final decree denying plaintiff-appellant relief, granted relief on the counterclaim and enjoined all taxation of the property by the appellant, whereupon it appealed.
State ex rel. v. City of Largo, 1933, 110 Fla. 21, 149 So. 420, 421 (per Judge Koonce), in quo warranto, held that there was no estoppel against relator, granted ouster, and, in respect to legislative power under the provisions of Section 8 of Article VIII, held:
State ex rel. v. City of Pompano, 1933, 113 Fla. 246, 151 So. 485 (per Judge Buford), in quo warranto, approved State ex rel. v. City of Largo, supra, and State ex rel. v. Town of Lake Placid, 109 Fla. 419, 147 So. 468, and reiterated the first paragraphs of the Largo case, quoted above, and granted ouster of the lands annexed in 1927.
City of Winter Park v. State, 1935, 119 Fla. 343, 161 So. 386 (Per Curiam), granted ouster of urban and rural lands annexed in 1925 upon authority of the circumstances recited in the Largo and Avon Park cases, citing them with approval.
State v. Town of Boynton Beach, 1937, 129 Fla. 528, 177 So. 327, 329 (per Justice Terrell), in quo warranto, granted ouster of land placed within the City in 1929 by Ch. 8918, Sp.Acts 1921, and included in the division of the town by Ch. 15088, Sp.Acts 1931;
The trial judge denied ouster because of estoppel but found that the lands in question were not susceptible to receiving municipal benefits and stated 'the property is situated at such a distance that it is beyond any municipal benefits and receives no benefits at all.'
This Court, in granting ouster, stated, in reference to the legislative power that:
In denying rehearing, this Court stated:
State ex rel. v. Town of Boca Raton, 1937, 129 Fla. 673, 177 So. 293 (per Justice Terrell), in quo warranto, this Court reaffirmed State v. Town of Boynton Beach, 129 Fla. 528, 177 So. 327, and construed this Court's holding concerning estoppel as contained in State v. City of Coral Gables, 120 Fla. 492, 163 So. 308, 101 A.L.R. 578, and held, in respect to estoppel and laches, that:
City of Coral Gables v. State, 1937, 129 Fla. 834, 177 So. 290 (per Justice Chapman), in quo warranto, reaffirmed the Stuart case, 97 Fla. 69, 120 So. 335, 64 A.L.A. 1307; Avon Park case, 108 Fla. 641, 149 So. 409; and Lake Placid case, 109 Fla. 419, 147 So. 468, as related to unrelated property being included in a municipality, and affirmed ouster.
City of Sarasota v. Skillen, 1938, 130 Fla. 724, 178 So. 837 (per Justice Terrell), was an appeal from a final decree enjoining the City from assessing and collecting taxes on plaintiff's lands. The lands were placed within the City by an Act of 1927, and the suit was filed in 1934.
The injunction was granted because the lands were rural, and not proper to be included in the City. Affirmed, upon authority of State ex rel. v. Town of Boynton Beach, 129 Fla. 528, 177 So. 327, and State ex rel. Attorney General v. City of Avon Park, 108 Fla. 641, 149 So. 409.
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