Anderson v. City of Ocala

Citations

• 83 Fla. 344
• 91 So. 182

Syllabus

<p>1. The power exerted in imposing and collecting special assessments- for the improvement of .public streets of a city is the taxing power of the State.</p> <p>2. The only limitations upon legislative power on the subject of taxation are such as may be found in either the State or Federal Constitution.</p> <p>3. There is no express provision in the Constitution of this State upon the subject of special assessments by municipalities for local public improvements and there is no time limitation expressed in the Constitution upon the State’s power of taxation.</p> <p>4. Neither the Federal nor State Constitution expressly forbids the enactment of retroactive or retrospective laws, and such legislation is therefore valid unless invalid for some reason other than its retroactive effect.</p> <p>5. Authority for making reassessments upon abutting property, in cases where original special assessments for public improvements by municipalities have been found unenforceable because of error or irregularity, may be upheld upon the theory that the improvements tend to- enhance the value of abutting property and as a consequence there rests upon such property an economic and moral obligation to contribute its just proportion of the expense incurred in making such improvements and the failure of the -original assessment does not operate to discharge such obligation.</p> <p>6. One who purchases real estate against which an irregular and invalid hut curable special assessment for a public improvement has been made between the date of an adjudication of such invalidity and that of the enactment of a law authorizing a reassessment of such property, takes it subject to liability for such reassessment.</p> <p>7. Special assessments for public improvements may be levied upon an' executed consideration, that is to say, for a public improvement already done, and an assessment for benefits from improvements previously made does not constitute a deprivation of property without due process