30 So. 2d 172 | Fla. | 1947
This is an in rem proceeding to foreclose municipal tax liens in the manner provided by Chapter 15038, Acts of 1937, Chapter 173, Florida Statutes 1941. The point in controversy is whether or not due process is satisfied when property is advertised and sold for taxes in an in rem proceeding without any notice to the owner other than the published notice required by Section
On November 15, 1946, this case was before us and we held that to satisfy the elements of due process, actual or constructive notice of the suit to foreclose the tax lien must be brought to the attention of the property owner at some state of the litigation. On January 28, 1947, the matter was again considered by us on petition for rehearing and we reaffirmed our ruling of November 15th, our thought in both cases being that if constructive notice was relied on, copy of the notice should be mailed to the last known address of the owner. On February 28, 1947, the matter was brought to our attention the third time by application to file an extraordinary petition for rehearing. We reopened the case ex mero motu and permitted briefs to be filed on the point stated in the forepart of this opinion. *773
The answer to the question presented turns on the interpretation of Section
The court is now of the view that the third paragraph of Section
This appears to have been the interpretation placed on Fleming v. Fleming and McCann v. St. Petersburg, by Counties and Municipalities in the foreclosure of tax liens, and many sales have been so made. It may be justified on the theory that the land owner is on notice that his taxes are due every year; that they are required to support the government, and being so, the published notice, without more, is sufficient, to apprise him that his lands will be sold to satisfy his taxes. It cannot be reasonably contended that this is an unwarranted interpretation of Fleming v. Fleming and McCann v. City of St. Petersburg. The following cases also support this holding: Leigh v. Green,
While I think this holding is amply supported by the foregoing authorities, the writer of this opinion is of the view that the Court went further than it was warranted in going when it held in Flemming v. Flemming and McCann v. City of St. Petersburg that the notice requiring thirty days before bringing suit to foreclose was directory only and did not have to be mailed to the land owner. The first paragraph of Section
It follows that the published notice and nothing more in an in rem proceeding to foreclose municipal tax liens is sufficient to satisfy both State and Federal requirements of due process, so our opinions of November 15th and January 28th, are withdrawn and held for naught.
Petition for certiorari is denied.
THOMAS, C. J., BUFORD and CHAPMAN, JJ., concur. *775