Equality in Taxation

32 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• Lainhart v. Catts
  73 Fla. 735· Fla.· 1917-03-29 ·cited 325×
  Lainhart challenged the constitutionality of the Everglades Drainage District Act, claiming that the special acreage tax imposed on his lands violated Florida constitutional provisions regarding taxation, due process, and equal protection. The Florida Supreme Court upheld the Act
• W. Va. Hotel Corp. v. W. C. Foster Co.
  132 So. 842· Fla.· 1931-03-13 ·cited 183×
  The Florida Supreme Court reviewed a case where a hotel corporation challenged tax assessments and sought to enjoin the issuance of a tax deed. The court addressed the sufficiency of the corporation's allegations regarding illegal omissions and overvaluations of property in the t
• City of Tampa v. Palmer
  89 Fla. 514· Fla.· 1925-06-08 ·cited 159×
  The City of Tampa sued to enforce payment of unpaid property taxes from 1916-1920 against Ruby B. Palmer and her husband. The trial court dismissed the city's bill, finding inequality and unfairness in the assessments. The Florida Supreme Court reversed, holding that courts of eq
• Louisville & Nashville R.R. Co. v. Amos
  98 Fla. 350· Fla.· 1929-08-01 ·cited 81×
  The Florida Supreme Court upheld an injunction against the Comptroller preventing enforcement of railroad property tax assessments on personal property, finding that the complainants made a sufficient case of intentional, systematic undervaluation of comparable property by other
• State of Fla. ex rel. Jay G. Glynn & Betty Glynn v. McNAYR
  133 So. 2d 312· Fla.· 1961-09-29 ·cited 74×
  Florida taxpayers sought a writ of mandamus to compel county tax officials to use a 1961 reassessment program based on full cash value instead of reverting to 1960 valuations. The Florida Supreme Court held that mandamus will not compel performance of an illegal or invalid act, a
• Ranger Realty Co. v. Miller
  102 Fla. 378· Fla.· 1931-07-07 ·cited 63×
  The Florida Supreme Court reversed a lower court decision that allowed a taxpayer suit challenging the City of Fort Lauderdale's sale of tax certificates at a 25% discount. The Court held that municipalities have the incidental power to sell past-due tax certificates for less tha
• Doyle E. Carlton v. Mathews
  103 Fla. 301· Fla.· 1931-10-28 ·cited 62×
  The Florida Supreme Court upheld the constitutionality of House Bill 65X (Chapter 15659, Acts of 1931), which levied a "Second Gas Tax" on gasoline and petroleum products. The court rejected a taxpayer's challenge claiming the tax was an unconstitutional attempt to use state reve
• C. v. Floyd Fruit Co.
  128 Fla. 565· Fla.· 1937-05-31 ·cited 53×
  The Florida Supreme Court upheld an excise tax on citrus fruit imposed under the Citrus Commission regulatory scheme, rejecting constitutional challenges that the tax was an invalid property tax, a burden on interstate commerce, or imposed for a private rather than public purpose
• Haydon Burns v. Butscher
  187 So. 2d 594· Fla.· 1966-06-08 ·cited 52×
  The court held that Florida Statutes § 192.31, which empowers the Comptroller to supervise tax assessors and ensure uniform property valuation, is constitutional and does not usurp the assessors' duties.
• Cosen Inv. Co., Inc. v. Overstreet
  154 Fla. 416· Fla.· 1944-05-09 ·cited 43×
  Cosen Investment Company challenged its property tax assessment in Dade County, arguing that its property was assessed at full cash value while similar nearby properties were assessed at only 75% of cash value, violating equal protection principles. The Florida Supreme Court affi
• The City of Jacksonville v. Basnett
  20 Fla. 525· Fla.· 1884-01-01 ·cited 42×
  The Florida Supreme Court upheld a state statute legalizing previously unlawful tax assessments made by Jacksonville for general municipal purposes. The Court rejected constitutional challenges to the retroactive legalization statute, finding it did not violate single-subject or
• State v. Lummus
  111 Fla. 746· Fla.· 1933-08-10 ·cited 32×
  Ranger Realty Co. sought mandamus relief to compel tax officials and a newspaper publisher to correct irregularities in tax assessment and sale proceedings for a 1928 tax certificate purchase. The Florida Supreme Court held that state law imposed a continuing duty on tax officers
• S. Bell Tel. & Tel. Co. v. Cnty. OF Dade
  275 So. 2d 4· Fla.· 1973-01-10 ·cited 30×
  Southern Bell Telephone and Telegraph Company challenged its 1967 property tax assessment in Dade County, claiming discrimination because its tangible personal property was assessed at full market value while other real and personal property was systematically assessed at lower p
• King v. Gwynn
  14 Fla. 32· Fla.· 1871-04-01 ·cited 26×
  King, a tax assessor, sought to enjoin collection of taxes assessed against railroad land owned by Gwynn's principals. The Florida Supreme Court held that Gwynn, as mere agent without personal interest in the property, lacked standing to sue, and that equity would not enjoin tax
• The Rio Vista Hotel & Improvement Co. v. Belle Mead Dev. Corp.
  132 Fla. 88· Fla.· 1937-12-22 ·cited 18×
  Belle Mead Development Corporation sought to foreclose tax sale certificates against Rio Vista Hotel & Improvement Company for unpaid property taxes. Rio Vista defended by claiming the tax assessments were void due to defective assessment procedures and unequal taxation resulting
• The Harvey Bldg. Corp. v. Hannon
  140 Fla. 399· Fla.· 1939-10-31 ·cited 12×
  The Harvey Building Corporation sought to have property tax assessments for 1933-1936 reduced, claiming they exceeded actual cash value and were discriminatory. The circuit court reduced valuations for three of four years and ordered refunds; the Supreme Court affirmed, holding t
• Aull v. Lidepa Corp. & E. B. Leatherman
  118 Fla. 408· Fla.· 1935-02-11 ·cited 12×
  Jerome Aull sought to enjoin the issuance of a tax deed on his Coral Gables property, alleging the tax assessment was unconstitutional and discriminatory because vacant lots were assessed at grossly excessive rates while improved properties were substantially undervalued. The Flo
• Dep't OF Revenue v. D. H. Bell et ux.
  227 So. 2d 684· Fla. 1st DCA· 1969-10-24 ·cited 10×
  The court held that the trial court correctly found the Comptroller failed to perform his statutory duty to ensure uniform property tax assessments and properly ordered corrective action.
• Zingale v. The Crossings AT Fleming Island Cmty. Dev. Dist.
  960 So. 2d 20· Fla. 1st DCA· 2007-05-08 ·cited 8×
  The Florida District Court of Appeal addressed whether recreational properties owned by a community development district (CDD) qualify for ad valorem tax exemption as municipal property. The court affirmed the exemption for the golf course, swim centers, and playgrounds under Flo
• City OF Orange v. Levingston Shipbuilding Co.
  258 F.2d 240· 5th Cir.· 1958-06-30 ·cited 6×
  A taxpayer challenging tax assessments must prove actual monetary damage resulting from alleged illegalities, not just theoretical disparities or omitted property without established value.
• Witoyer v. Celebrity Cruises, Inc.
  S.D. Fla.· 2016-02-04 ·cited 4×
  A cruise line's contractual duty for shore excursions is not limited by the same 'safe passage' warranty as contracts of carriage, and agency is a factual question not determined by contract labels.
• City OF N. Miami Beach v. E. Shores Sales Co.
  341 So. 2d 825· Fla. 3d DCA· 1977-01-25 ·cited 4×
  The City of North Miami Beach challenged a 1956 annexation agreement that prohibited ad valorem taxation of Eastern Shores Sales Company's property until buildings or revenue-producing improvements were constructed. The court held that while such tax exemption agreements violate
• Willis v. Morgan
  176 So. 2d 73· Fla.· 1965-06-10 ·cited 4×
  Citizen-taxpayers challenged a Florida statute allowing dog track operators a $170 daily deduction from pari-mutuel pools before state excise taxes, arguing it was an unconstitutional and arbitrary tax exemption. The Florida Supreme Court affirmed the statute's constitutionality,
• Dickerson v. Acosta
  15 Fla. 614· Fla.· 1876-01-01 ·cited 4×
  A tax certificate issued by United States Direct Tax Commissioners is void when the tax was levied without authority of law, specifically when the military authority of the United States had not been established throughout the county as a prerequisite condition to the commissione
• Blumberg v. Petteway
  91 So. 2d 297· Fla.· 1956-11-21 ·cited 2×
  The court held that the taxpayers failed to prove wilful, arbitrary, or intentional discrimination in their property tax assessments, except for one parcel where partial relief was granted.
• Monllor & Boscio v. Sancho
  136 F.2d 114· 1st Cir.· 1943-06-08 ·cited 2×
  The court held that the statute, as originally written, did not exempt distilled spirits used to fortify wines, and the tax imposed was not discriminatory.
• Conboy v. TAX Assessor
  31 Fla. Supp. 12· Collier Cty. Cir. Ct.· 1968-05-14 ·cited 1×
  Conboy sued tax assessors to challenge reassessed valuations of unsold platted subdivision lands in Naples. The court upheld the reassessments as conforming to just valuation/fair market value requirements, rejecting the plaintiff's challenge that a 'subdivider's discount' was im
• In re Perkins
  1988 U.S. Dist. LEXIS 17379· N.D. Fla.· 1988-04-20
• Dep't OF Revenue of the State of Fla. v. Markham
  381 So. 2d 1101· Fla. 1st DCA· 1979-11-05
  The Florida Department of Revenue appealed a trial court decision holding that household goods and personal effects owned by nonresidents are not subject to ad valorem taxation. The First District Court of Appeal affirmed, concluding that the 1967 Legislature effectively excluded
• Bell v. State Comptroller
  32 Fla. Supp. 173· Leon Cty. Cir. Ct.· 1969-05-13
  Taxpayers challenged the State Comptroller's failure to ensure uniform and equal assessment of pasture and grazing lands across counties in the Central and Southern Florida Flood Control District. The court found grossly disparate assessments between counties—particularly Broward