Case Name: Ray E. GREEN, State Comptroller, Appellant, v. BOB LOURIE FILMS, INC., a Florida corporation, and Robert Lourie, formerly doing business as Bob Lourie Films, Appellees
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1961-10-09
Citations: 133 So. 2d 431
Docket Number: No. 61-341
Parties: Ray E. GREEN, State Comptroller, Appellant, v. BOB LOURIE FILMS, INC., a Florida corporation, and Robert Lourie, formerly doing business as Bob Lourie Films, Appellees.
Judges: Before HORTON, BARKDULL and HENDRY, JJ.
Reporter: Southern Reporter, Second Series
Volume: 133
Pages: 431–432

Head Matter:
Ray E. GREEN, State Comptroller, Appellant, v. BOB LOURIE FILMS, INC., a Florida corporation, and Robert Lourie, formerly doing business as Bob Lourie Films, Appellees.
No. 61-341.
District Court of Appeal of Florida. Third District.
Oct. 9, 1961.
Richard W. Ervin, Atty. Gen., and Joseph Nesbitt, Asst. Atty. Gen., for appellant.
Gus Efthimiou, Jr., Miami, for appel-lees.
Before HORTON, BARKDULL and HENDRY, JJ.

Opinion:
HORTON, Judge.
Respondent below seeks review of an order denying his motion to dismiss for improper venue. The petitioner brought suit in Dade County seeking review of an administrative ruling of the state comptroller made pursuant to § 212.15(4), Fla.Stat., F.S.A. The respondent comptroller asserted his right to be sued in Leon County. The complaint alleged, inter alia, that respondent had threatened to seize and sell petitioner's property to satisfy a tax allegedly due. There was no allegation, nor does it appear from the record, that respondent actually initiated action to seize and sell property in Dade County or took such action as would amount to a waiver of his venue privilege.
It has been held that suits against the comptroller to test the legality of taxes can be maintained against him only in Leon County "unless he waived the privilege or unless some attempt to seize and sell property has been actually initiated in the county where the suit is brought." Henderson v. Gay, Fla.1950, 49 So.2d 325, 327, and numerous cases cited therein.
It follows that the order denying appellant's motion to dismiss was error. The order appealed is reversed and the cause remanded for further proceedings not inconsistent herewith.
Reversed and remanded.