37 Fla. 342 | Fla. | 1896
The appellee filed a bill in equity to enforce a lien upon real estate for municipal taxes against the appellant. The original bill of complaint sought to subject under the lien a large number of lots for taxes amounting to $161.69. A demurrer to this bill was sustained, and an amended bill filed which sought to enforce such lien only upon lots 1, 2 and 3 of Block 34, of Parker’s subdivision of East Jacksonville, for the sum of $3.30. Exhibits attached to the bill of complaint and made a part thereof, show that the three-lots mentioned were valued in bulk at the aggregate sum of $600, and the sum of $3.30 above mentioned Avas assessed upon the three lots upon such aggregate valuation. The said three lots are sought to be sub
. The bill of complaint does not show whether the assessment upon the lots in question was made upon a return of the same for taxation by the defendant, who listed the three lots in question as one tract or parcel of land, or whether they were listed, valued and assessed by the city authorities in the absence of such return. Guided by the rule, that upon a demurrer to a pleading all presumptions are against the pleader, we can not construe the bill of complaint as alleging a return or listing of the property for taxation by the defendant.
Quite a number of matters are argued by appellant, among others we think it necessary to determine is, adopting the form of an interrogatory, as follows: Can a municipal corporation enforce a single general lien upon three different lots of land upon an aggregate valuation and assesement made by the city authorities without a return or listing in aggregate for taxation by the owner of the property? There is no averment of any municipal ordinance providing for such a lien and the enforcement thereof. We can not take judicial notice of any such ordinance. We do not indicate any opinion as to whether such an ordinance, if enacted, would be valid or invalid. We determine the question entirely from the standpoint of our Constitution and the acts upon our statute books. Under the allegations of the bill of complaint the tax lien claimed is by virtue of section 4 of Article XII,
As the views of the Texas court seem in entire harmony with our system of assessing real estate for taxation, we adopt them. Town of Kissimmee City vs. Drought, 26 Fla. 1, 7 South. Rep. 525; Levy vs. Ladd, 25 Fla. 391, 17 South. Rep. 635. Upon the allegations of the bill of complaint, the complainant below could not enforce a general lien for a gross sum' upon three lots of land upon an aggregate valuation and assessment of them except for the validating’ act of 1891 hereinafter referred to.
Another „ contention is, that the bill of complaint does not contain sufficient allegation of a legal assessment of the property. It i§ claimed that the bill should aver the several statutory steps required to create a legal and valid assessment. The allegation of the bill in regard to such assessment is as follows: “That upon the parcels, of land so owned by the defendant, the complainant for the year 1890 duly assessed and levied a tax for the sum of three dollars and thirty cents.” An objection similar to that now under consideration was made in the case of Lockhart vs. City of Houston, 45 Texas, 317, but the court said “the averment that the property was assessed for taxes was sufficient, -without specifying the officer by whom it was assessed, and without stating all the facts constituting a legal assessment. To require in the petition a detail of the facts necessary to make it appear that the levy and the assessment of the tax
The city of Jacksonville is not represented in the case before us. Nothing appears in the pleadings or in brief of counsel as to the effect of the act of 1891, Chapter 4039 laws of Florida, upon this assessment. Section 2 of this act provides “that the assessments and levies of taxes as made and entered upon the several assessment rolls of said city of Jacksonville for the years 1887, 1888, 1889 and 1890, severally, * * are hereby legalized and confirmed.” Under the previous utterances of this court upon the subject there can be no doubt of the power of the legislative department of the State government to legalize and validate assessments and levies of taxes which, but for such legalizing action, would be irregular and invalid. Smith vs. Longe, 20 Fla. 697: City of Jacksonville vs. Basnett, 20 Fla. 525. But for this validating act we would hold the tax assessment void, and that proceedings to enforce a lien based thereon could not be maintained. We do not see that the validating act conflicts with any constitutional provision. It is not made to appear that any constitutional principle has beten violated in the assessment sought to be enforced. We must, therefore, uphold the statute. Bloxham vs. Florida Central & Peninsular R. R. Co., 35 Fla. 635, 17 South. Rep. 902.
It is also objected that the distress warrant, described
The decree overruling the demurrer to the amended bill is affirmed.