Graham v. City of West Tampa

Citations

• 71 Fla. 605
• 71 So. 926

Syllabus

<p>1. The constitution ordains that the legislature shall provide for a uniform and equal rate of taxation, and shall prescribe such regulations as shall secure a just valuation of all property, both real and personal, that is subject to taxation, that all property shall be taxed upon the principles established for State taxation; but cities and towns shall make their own assessments for municipal purposes, and when general statutes provide regulation by which just valuations and uniform and equal taxation may be attained, it is not essential that such regulations be incorporated in the charter of a city which has the powers conferred upon municipalities by the general laws; and under a power to tax such city may prescribe appropriate regulations to secure just valuations and a uniform and equal rate of taxation.</p> <p>2. Valuations for taxation must have a just relation to the real value of the property assessed and there must be no substantial inequality in valuations in the various kinds and items of property that is subject to the tax.</p> <p>3. The means and,methods prescribed for ascertaining the value of property for taxation purposes must be substantially observed and followed, or else the assessment will be invalid and a talcing of property without due process of law.</p> <p>4. Wlhile the law accords a range of discretion to the officer authorized to ascertain and determine valuations of property for purposes of taxation, when the officer proceeds in accordance with and substantially complies with the requirements of law designed to ascertain such values, yet if the steps required to be taken in making valuations are noi in fact and in good faith actually taken, and the valuations are shown to be essentially unjust or unequal abstractly or relatively, the assessment is invalid.</p> <p>5. Where the essential requirements of law are not observed in making valuations of property for assessment, and the valuations as made are shown by admissions or proofs to b