Opinion
May 26, 1950. Rehearing Denied June 16, 1950.
Appeal from the Circuit Court for Volusia County, George William Jackson, J.
Ray Selden, Daytona Beach, for appellants.
Horn Ossinsky, Daytona Beach, for appellee.
By information in the nature of quo warranto, relator and co-relators challenge the power of the City of Holly Hill to levy and collect taxes on certain lands more particularly described in the information. A demurrer to the information was sustained, the information was then amended and quashed and a final decree was entered dismissing the cause. This appeal is from the final decree.
The point for determination is whether or not the amended information in the nature of quo warranto reveals a lack of power on the part of the City of Holly Hill to impose the municipal taxes complained of.
It is shown that the City of Holly Hill was incorporated in 1901 under the General Laws of this State. During the following thirty-five years it issued $500,000 in bonds for paving, drainage and the construction of a water distribution system. The legislature of 1935 enacted Chapter 17556, Sp. Laws of Florida, which in effect limited the boundary of the City on the West by the West boundary of the Florida East Coast railroad right of way. The act also provided that "special assessment[s] or tax lien[s] heretofore levied by the Town of Holly Hill upon any property heretofore legally assessed for the payment of street improvements, special improvements or other purposes" should not be released. This act was held invalid in Curlee et al. v. Town of Holly Hill, D.C., Southern District of Florida, Jacksonville Division, No. 3982 — J. See also State v. Town of Holly Hill, 128 Fla. 385, 174 So. 818.
No opinion for publication.
In 1937 the legislature enacted Chapter 18596, Sp.Laws, which among other things, provided that no obligation of the Town of Holly Hill should be impaired thereby. In 1941 the legislature enacted Chapter 21297, Sp.Laws, which changed the name of the Town of Holly Hill to City of Holly Hill and provided that "no obligation, * * * including bonds and other outstanding indebtedness heretofore issued, shall be impaired or avoided by this Act, but such debts and obligations shall pass to and be binding upon the new Municipality." From these acts and the pleading in this case, it is shown that the boundaries of the City of Holly Hill have not been extended since its incorporation in 1901, and that except for the payment of their share of taxes to service the existing bonded indebtedness, the lands of appellants have been excluded from the City since 1935. All the lands of appellants are embraced in that part of the City West of the East Coast Railway right of way.
In this state of the record we think we are bound by the doctrine of the cases heretofore cited and that the case at Bar is ruled by them rather than by Allen v. Town of Largo et al., Fla., 39 So.2d 549 and other cases relied on by appellant. It follows that the judgment appealed from must be and is hereby affirmed.
Affirmed.
ADAMS, C.J., and CHAPMAN, THOMAS, SEBRING, HOBSON and ROBERTS, JJ., concur.