31 So. 2d 155 | Fla. | 1947
The final decree we review adjudicated the right of appellee to assess and collect some taxes on a portion of the "ousted part" of the City of Winter Haven. The Chancellor personally heard the testimony on bill and answer and viewed and inspected (pursuant to stipulation) the land involved. The City of Winter Haven claimed it was furnishing municipal benefits, advantages, privileges, and had de facto authority to impose municipal taxes on the property involved. The owners of the property involved contradicted this by bill for injunction (some of the plaintiffs joined in the bill of complaint after it was filed) to enjoin the assessment and collection of taxes due and to become due on said land on the ground that the property was not benefited by municipal benefits from the City of Winter Haven, and that it was *116 ousted property and immune from taxation by the City of Winter Haven. The City of Winter Haven claimed the right of contribution of taxes from this property by reason of bonded indebtedness that accrued when the land was incorporated as a part of the City of Winter Haven. See Laws of Florida, 1925, Chapter 11301, and Laws of Florida, 1925, Chapter 11299.
The procedure to exempt property from taxation alleged not to be subject to municipal taxation and resorted to by appellants is generally outlined in City of Sarasota v. Skillin,
Other property involved was held to be exempt from taxes from the first assessment by the City thenceforward. We feel, under City of Winter Haven v. Klemm,
We find no harmful error in the final decree appealed from, and the same is hereby affirmed.
*117THOMAS, C. J., TERRELL and CHAPMAN, JJ., concur.