FRED O. DICKINSON, JR., AS COMPTROLLER OF THE STATE OF FLORIDA ET AL., APPELLANTS,
v.
D. H. BELL AND HIS WIFE, MARGARET BELL ET AL., APPELLEES
AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.
The court held that the amended complaint stated a cause of action and that the trial court's order denying the motion to dismiss was correct.
Appellants sought a judicial declaration of rights under state taxing statutes and to restrain the Comptroller from approving tax rolls unless propert…
The full statement of facts, procedural history, and disposition for this case are member content.
Join FLexlaw to unlock all legal intelligence© FLexlaw, Inc. — AI-generated enrichments are proprietary. All rights reserved.
Explore caselaw by topic → Browse Uniformity Of Taxation cases and more on FLexlaw
Defendant Comptroller and members of the State Budget Commission seek review by interlocutory appeal of an order denying their motion to dismiss the amended complaint filed against them. The prongs of their assault upon the complaint are grounded upon the contention that it fails to state a cause of action, the court’s lack of jurisdiction over the parties and subject matter of the cause, failure to join indispensable parties, and improper venue.
The complaint is brought pursuant to Chapter 87, F.S., by which plaintiffs seek a judicial declaration of their rights under the taxing statutes of this state and to restrain the Comptroller from approving the tax rolls of the several counties comprising the Central and South Florida Flood Control District unless and until the tax assessors of those counties assess the taxable property situated therein in accordance with uniform standards of value which will assure equality of valuation based upon 100% of fair market value as required by law and the provisions of F.S. Section 192.31, F.S.A.
We are of the view that no useful purpose would be served by quoting in full the amended complaint or discussing in detail each of its material allegations. We conclude and so hold that the complaint filed herein states a cause of action, the order appealed is correct as a matter of law and should be sustained for the reasons stated and relied on by the trial court and upon the authority of the decision rendered by the Supreme Court in Burns v. Butscher (Fla.1966) 187 So.2d 594. We further hold that the remaining points urged by appellant are without merit and must be rejected. Affirmed and appeal dismissed.
WIGGINTON, C. J., and CARROLL, DONALD K., and SPECTOR, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Bell v. State Comptroller, 32 Fla. Supp. 173 (Leon Cty. Cir. Ct. 1969)…gment: This case is now before the court on final hearing upon the pleadings, as amended, and the evidence taken before the court. The law of the case has been, for the most part, settled in Burns v. Butscher, 187 So. 2d 594, and Dickinson v. Bell, 214 So. 2d 24. The issues before the court are presented by the plaintiffs’ claim that in some of the counties in the Central and Southern Florida Flood Control District in which they own pasture or grazing lands, there is a systematic and intentional assessment…
Authorities Cited
- Haydon Burns v. Butscher, 187 So. 2d 594 (Fla. 1966)