112 Fla. 393 | Fla. | 1933
The order in this case striking certain paragraphs of an answer in equity interposed as a defense to a bill brought to foreclose a tax certificate issued August 28, 1931, should be affirmed on the authority of Lee v. Booker Co.,
No attack on the validity of an assessment roll, especially when launched several years after the irregularities complained of were committed, will be entertained in defense of proceedings brought under Section 1, Chapter 14572, Acts of 1929, to foreclose a tax certificate issued after the effective date of that Act, where it does not appear from the allegations of the pleading that the alleged method of assessment affected the objecting party other than other tax payers similarly situated, so as to place upon the objector a substantially greater proportionate burden than upon others, as a result of an intentional disregard of the law in the system or method used in making the assessments complained of. Lee v. Booker
Co., Inc.,
Affirmed.
DAVIS, C. J., and WHITFIELD, ELLIS, TERRELL, BROWN and BUFORD, J. J., concur.