Opinion

Root v. Wood

155 Fla. 613
21 So. 2d 133
1945 Fla. LEXIS 599

Court: Supreme Court of Florida
Filed: Jan 26, 1945
Status: Published
Author: Sebring
On the bench: Terrell, Chapman, Buford, Adams, Brown, Thomas, Sebring
Cited by: 15 cases

Overruled by Florida Nat. Bank of Jacksonville v. Simpson, 1952 Fla. LEXIS 1704 (1952)

Later courts went against this

Overruled by Florida Nat. Bank of Jacksonville v. Simpson, 1952 Fla. LEXIS 1704 (1952)
It is our conclusion upon this point that we should recede from our pronouncement in the case of Root v. Wood, supra. We hold that when intangible personal property has been honestly returned for taxation and the assessor has assessed such property without increasing the valuation thereof as provided in Sections 199.09 and 199.10, supra, and the taxes have been paid, the intangible personal property cannot be back-as…
Supreme Court of FloridaMay 9, 1952Read it

The opinion

SEBRING, J.,

concurring in part and dissenting in part:

. I concur in part and dissent in part. I agree with the conclusion that no fraud was established but I cannot agree that under the taxing statutes, as applied to the facts of the case, any legal authority now exists for back assessing the properties involved in the suit.

BROWN and THOMAS, JJ., concur.

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