Wade v. Murrhee

Citations

• 75 Fla. 494
• 78 So. 536

Syllabus

<p>1. The Tax Assessor of a county may exercise a wide discretion in the valuation of property for the purpose of taxation, and the courts will not, as a general rule, in the absence of a clear and positive showing of fraud or illegality, or the abuse of discretion rendering an assessment authorized by law so arbitrary and discriminatory rs to amount to a fraud upon the taxpayer or to a. denial of the equal protection of the law, undertakes to control such officer in the exercise of such discretion.</p> <p>2. In assessing property under the provisions Of Section 22 of Chapter 5596, Acts of 1907, Laws of Florida, a Tax Assessor is not bound by a valuation previously placed 'upon the property assessed for a year in which it escaped taxation because of some irregularity in the ássessment, but may assess such property just as if it had not previously been assessed for such year.</p> <p>3. Section 22 of Chapter 5596, Acts of 1907, Laws of Florida, contemplates-that the property assessed under it shall be taxed for the year or years in which it escaped taxation just as other property of like character similarly situated was taxed for such year or years and the millage or rate for the year for which the assessment was made and not for the year in which it was made should be used in ascertaining the amount of the tax.</p> <p>4. A part of a tax, not so blended as to be inseparably connected •'■ with the remainder; may be unlawful while the remainder is held to be lawful.</p> <p>5. A State may by appropriate legislation and action thereunder reach backward and collect taxes upon taxable property which has escaped taxation for a given year or years through mistake or error of the Assessor or the failure or neglect of the owner to return it for taxation.</p> <p>6. Delinquent taxes do not bear interest unless it is expressly so provided by statute.</p>