Summary
In Hoadley v. City of Tarpon Springs, 99 Fla. 130, 125 So. 912, it was held that a statute was invalid under which municipal tax sale certificates, including liens less than two years old, were sold en masse at a discount.
Summary of this case from Burns, et al., v. Lauderdale Loan Discount Co.Opinion
Opinion filed January 20, 1930.
An Appeal from the Circuit Court for Pinellas County; John U. Bird, Judge.
Jas. L. Cole, for Appellant;
Archie Clement, Edgar John Phillips and Harry Young, for Appellees.
This appeal is from a decree dismissing on demurrer a bill of complaint brought to test the validity of Chapter 14430, Acts of 1929, and upon consideration the Court is of opinion that such act is in conflict with the provisions, limitations and intendments of Sections 1, 5 and 10 of Article IX, and Section 8, Article VIII, and Sections 16 and 24, Article III, of the Florida Constitution, in that the organic law requires that all property shall be taxed upon the principles established for State taxation; it is, therefore, considered, ordered and decreed that the decree appealed from be and is hereby reversed.
WHITFIELD, P. J., AND STRUM AND BUFORD, J. J., concur.
TERRELL, C. J., AND ELLIS AND BROWN, J. J., concur in the opinion and judgment.