Seaboard Air Line Railway Co. v. Allen

Citations

• 82 Fla. 191
• 89 So. 555

Syllabus

<p>1. An action at law may be maintained by a tax payer against the tax collector for the recovery back of a tax illegally assessed and collected upon real property.</p> <p>2. A tax assessment upon property which as of the time it was assessed was not in existence is an illegal assessment.</p> <p>3. The action by the tax payer to recover back taxes illegally assessed and collected must be brought against the tax collector before he turns the money collected over to the State and county authorities.</p> <p>4. A declaration in an action to recover from the tax collector taxes illegally assessed and collected, which fails to allege that the tax collector has not paid the money so collected over to the State and county authorities is fatally defective.</p> <p>5. When sustaining a demurrer to one or more special counts of a declaration which also contains several common counts, judgment should not be entered against the plaintiff because he refuses to amend his special counts, until the common counts are withdrawn.</p>