Case Title: McNayr v. State

Citation: 166 So. 2d 142

Docket Number: 33538

State: florida

Court: Florida Supreme Court

Date: 1964-07-01T00:00:00Z

Document:
166 So. 2d 142 (1964)
Irving G. McNAYR, as County Manager of Dade County, Florida, et al., Appellants,
v.
The STATE of Florida, on the relation of DUPONT PLAZA CENTER, INC., et al., Appellees.
No. 33538.

Supreme Court of Florida.
July 1, 1964.
*143 Darrey A. Davis, Miami, for appellants.
Sibley, Grusmark, Giblin, King & Levenson and Marion E. Sibley, Miami Beach, for appellees.
PER CURIAM.
This is an appeal from a final judgment in the Circuit Court of Dade County, Florida, awarding a peremptory writ of mandamus to the appellees here, petitioners below, requiring the taxing authorities in Dade County to forthwith begin and within a convenient period of time complete the tax roll of said County for the year 1964 containing all taxable property in the County at just valuation and to thereafter comply with all lawful duties imposed upon or required of said taxing authorities, including the completion of a tax roll for the County at just valuation. The peremptory writ of mandamus issued in accordance with the final judgment required the proper officials of the County to begin within a reasonable and convenient period of time to complete the County tax roll of said County for the year 1964 and to thereafter comply with all duties imposed upon such officials by law and to make known to the trial court on or before 15 July 1964 how said officials have performed the commands required of them. Omitting formal parts, the final judgment and peremptory writ entered by the able chancellor below are as follows, viz:
We find that the trial court construed and correctly applied the previous decisions of this Court cited in the above final judgment to the facts in this case.
In its argument before the Bar of this Court, the County and its taxing officials have urged this Court to withhold the enforcement of the peremptory writ herein until they could complete an effective reassessment program, prior to 1966. We recognize the discretionary nature of the writ but the same argument was made to this Court in 1961 with reference to the tax roll of Dade County for that year. State ex rel. Glynn v. McNayr, Fla., 133 So. 2d 312. In that case, this Court said that while the then contemplated program of reassessment  planned for completion by 1963  was not a determinative element in that decision "it does * * * indicate the good faith approach of the respondent officials in their efforts to comply with the requirements of the Constitution and applicable statutes." We think enough time has now elapsed and that these appellees are entitled to have their clear, legal right enforced. The final judgment and the peremptory writ are hereby
Affirmed.
DREW, C.J., and THOMAS, ROBERTS, THORNAL, O'CONNELL and CALDWELL, JJ., concur.
ERVIN, J., concurs specially with opinion.
ERVIN, Justice (concurring specially).
It is obvious from this case and earlier litigation that appellees are in law entitled to a writ of mandamus. However, this case has wide application to the tax-paying public of Dade County and secondary impact upon the assessment and collection of ad valorem taxes throughout the state. In such a situation the command of the writ should be made amenable to equitable considerations to avoid harshness, disruption and drastic application, and allow orderly administration of the taxing processes. Furthermore, the discretion of the tax assessor and other taxing officials of Dade County should not be coerced to require a mathematical doubling of the existing assessment, item by item, of property; instead, these officials should be required by the writ to perform their duties as prescribed by the Constitution and laws and assess at the rate of 100% each item of property, but such particular assessment or valuation should in each instance be made within their sound discretion.
It is noted that for tax exemption purposes homesteads have been classified specifically by the Constitution. Ch. 63-250 (F.S. § 193.021, F.S.A.) of the 1963 Legislature sets up criteria for the "just valuation" of all real and personal property. Agricultural lands and stock inventories and other particular species of property have been the subject of special legislation. See Ch. 193, F.S. This Court, in Tyson v. Lanier (Fla.), 156 So. 2d 833, 5th and 6th headnotes, approved assessment of agricultural *146 lands on an acreage basis, adding that such mode of assessment was not inconsistent with the requirement that all property be assessed at full cash value.
I would affirm the issuance of the writ, but make its application operate as a general command subject to equitable considerations which in the judgment of the Circuit Court may be, or become necessary to avoid harshness or disruption in the taxation process of Dade County during the current year of 1964. In subsequent years there probably will be no need for further equity considerations and the command of the writ may not need to be so conditioned in subsequent years.