Knight v. Matson

Citations

• 53 Fla. 609

Syllabus

<p>Section 1542, Revised Statutes oí 1892, section 2006, General Statutes of 1906, providing a summary remedy by petition ^ to declare the assessment on real estate not lawfully made, embraces those assessments only in which there is error on the face of the assessment roll. This remedy by petition is not co-extensive with that afforded by a court of equity, and is not available after the assessed property has been sold for taxes, and a certificate of sale thereof has been, issued, or a tax deed executed, andvthe rights of third persons have become involved.</p>