The Florida agriculturist. [volume] (DeLand, Fla.) 1878-1911, 1879-07-30
AttOrney-Ge Rainey's Opin-
ion ON the Law of 1874.

6mpIlOu IrOm IdAdJlOu VI any prop
erty in this State, except "tor munic.
ipal, educational, literary, scientific,
religious or charitable purposes. :"
The same article directs that the Leg
islature shall provide for just valu-
alton of all property, real and per-
sonal, except such as may be exempt.
ed for the above-named purpose.
Orange trees, though "young and
non-producing," are part OF the land
on which they may be growing, and
where neither they nor the land upon
which they grow are exempt for any
of the purposes above stated, what
ever additional value such trees may
impart to the land, however, that
value may vary according to the age
and condition OF the trees, or how
ever uncertain it is that the trees will
ever become productive, it, whether
much or little, is to be included in es.
timating the leash value of the ''par-
eel of land" as much as any buildings,
fixtures, or improvements which may
be part thereof. The trees and the
land should not be assessed separate
lY, but the former is a constituent
element of the value OF the latter.
The Legislature having provided for
the taxation OF land, and that each
parcel thereof shall be assessed at its
leash value" which means the usual
selling price OF the same at the place
where it is, at the time of assessment,
it is not legal to exclude from this
valuation the item of orange trees
any more than it would be to exclude
dwelling or smoke-houses. OF course
l do not mean that it is always as
easy to estimate the value of the one
as the other, or that the one has al
ways the same certainty OF value that
the other has. Whenever any prop
erty or any constituent element
thereofis claimed to be exempt by vir-
tue of any legislation passed since the
present constitution was adopted, it
must be shown that the Act of the Leg
islature intended to exempt it for one
of the above-named favored purposes
1t was intended by the Act OF Feb
ruary IA, 1874, entitled San Act for
the encouragement Of Immigration
to this State, and to encourage the
planting OF tropical fruits, = to provide
that lands having such trees on them
should be assessed as if there were no
such trees on them. am satisfied
both that such was not the intention
of the general Revenue Act of 1879,
and that the Act of February IA,
1874, just mentioned, was never OF
any validity for any such purpose.
1t is not uniformity" in taxation on
real estate to provide that in one
case all the constituents which make
up its value shall be considered in as
sessing it, and that in another case a
very material constituent shall be ex-
cluded; nor is the mere encourage
ment of immigration" or planting
and raising the tropical fruits" among
the purposes for which the constitu-
ton authorizes the exemption of
property. I think that when a par
Gel of land" within the meaning of
this expression of the Revenue Act
has orange trees on it, whether pro-
ducing or non-producing, that the
owner in making his tax return under
section "a Of the Revenue Act of
1879, OF the Assessor in making his
assessment under such act, in case
there has been default in the owner,
should return that parcel Of land at
its usual selling price where it is, and
not at what would be its usual selling
price if it did not have any orange
trees on it. Where person makes
return under section "a, and returns
any property a. less than what, in
the judgment Of the Assessor, is its
''cash value" it is the duty Of the As
SCISSOR under section 26) to report
the fact to the Board of County Com
missioners; and then the Board may
(under section 29) take proper action
as to increasing the assessment. The
Assessor has no right to alter any
valuation returned by the owner, he
can only make report to the County
Commissioners, as Indicated. The
law gives the owner the privilege of
stating, under oath, the "cash value"
OF his property, subject to having it
altered by the Commissioners.
(Signed), GEO. p. RAINEY,
Attorney General
n