City of Orlando v. W. Hopps

Supreme Court of Florida June 7, 1949

City of Orlando v. W. Hopps, 40 So. 2d 840 (Fla. 1949)

1949 Fla. LEXIS 1425

PER CURIAM.

Opinion of the Court

Affirmed on authority of City of St. Petersburg v. Certain Lands, etc., et al., 158 Fla. 377, 28 So.2d 537 and Ozark Corporation v. Pattishall, 135 Fla. 610, 185 So. 333. See also that part of Section 1 of Chapter 22079, Laws of Florida 1943, F.S.A. § 192.21, which reads as follows:

"All provisions of law now existing or which may be hereafter enacted relating to the assessment and collection of revenue (unless otherwise specifically so declared) shall be deemed and held to be directory only, designed for the orderly arrangement of records and procedure of officers in enforcing the revenue laws of the state".

Affirmed.

ADAMS, C.J., and CHAPMAN, SEBRING and HOBSON, JJ., concur.

Reference

Full Case Name: City of Orlando, a Municipal Corporation, County of Orange, a Political Subdivision of the State of Florida, and Harold E. Jones, Individually and in His Capacity as a Tax Payer of Orange County and City of Orlando, and as a Representative of All Tax Payers of Orlando and Orange County, Florida v. Carl W. Hopps and S.O. Rogers
Status: Published