O. J. HARRELL, AS CHAIRMAN, C. G. REDDICK, ET AL., AS MEMBERS OF AND CONSTITUTING THE BOARD OF COUNTY COMMISSIONERS OF WASHINGTON COUNTY, PLAINTIFFS IN ERROR,
v.
STATE EX REL. CITIZENS STATE BANK OF MARIANNA, DEFENDANT IN ERROR
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The Florida Supreme Court affirmed a lower court's decision ordering a county to levy taxes against homesteads to satisfy a judgment. The court held that the right to levy taxes on all taxable property, including homesteads, was established at the time the judgment was rendered.
Yes, a tax levy can be made against homestead properties to satisfy a judgment if those properties were subject to taxation at the time the judgment was rendered.
“When the judgment was rendered the judgment creditor was then entitled to have a tax levy made to raise funds to pay the judgment on all taxable property in the county which included homesteads.”
Establishes the basis for the court's holding regarding the entitlement to levy taxes on homesteads at the time of judgment.
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Join FLexlaw to unlock all legal intelligenceA judgment was entered against Washington County on August 8, 1934. The relator, Citizens State Bank, sought a writ of mandamus to compel the Board of…
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-The writ of error brings for review judg-^ ment awarding peremptory writ of mandamus requiring respondents to levy a tax to produce funds sufficient to pay' relator’s judgment and to include in the tax levy levy and assessments against all property subject to taxation at the time relator’s judgment was entered which was on August 8, 1934.
The sole question involved is whether or not levy can be made against homesteads for the purpose of paying this judgment regardless of the provisions of Section 7, Article X, of the Constitution of Florida.
When the judgment was rendered the judgment creditor was then entitled to have a tax levy made to raise funds to pay the judgment on all taxable property in the county which included homesteads.
*144This case is ruled by our opinion and judgment in the case of Board of Public Instruction for County of Bay, etc., et al., v. State of Florida ex rel. W. J. Barefoot and Julia Lee Cooey,......Fla......., 199 So. 760, and on authority of that opinion arid judgment the judgment here involved is affirmed.
So ordered.
Affirmed.
Brown, C. J., Whitfield, Terrell, Buford, Chapman, Thomas and Adams, J. J., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Bd. of Pub. Instruction for Bay Cnty. v. State ex rel. W. J. Barefoot & Julia Lee Cooey, 145 Fla. 482 (Fla. 1941)