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Florida Statute 903.28 | Lawyer Caselaw & Research
F.S. 903.28 Case Law from Google Scholar
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The 2023 Florida Statutes (including Special Session C)

Title XLVII
CRIMINAL PROCEDURE AND CORRECTIONS
Chapter 903
BAIL
View Entire Chapter
F.S. 903.28
903.28 Remission of forfeiture; conditions.
(1) On application within 2 years from forfeiture, the court shall order remission of the forfeiture if it determines that there was no breach of the bond.
(2) If the defendant surrenders or is apprehended within 90 days after forfeiture, the court, on motion at a hearing upon notice having been given to the clerk of the circuit court and the state attorney as required in subsection (8), shall direct remission of up to, but not more than, 100 percent of a forfeiture if the surety apprehended and surrendered the defendant or if the apprehension or surrender of the defendant was substantially procured or caused by the surety, or the surety has substantially attempted to procure or cause the apprehension or surrender of the defendant, and the delay has not thwarted the proper prosecution of the defendant. In addition, remission shall be granted when the surety did not substantially participate or attempt to participate in the apprehension or surrender of the defendant when the costs of returning the defendant to the jurisdiction of the court have been deducted from the remission and when the delay has not thwarted the proper prosecution of the defendant.
(3) If the defendant surrenders or is apprehended within 180 days after forfeiture, the court, on motion at a hearing upon notice having been given to the clerk of the circuit court and the state attorney as required in subsection (8), shall direct remission of up to, but not more than, 95 percent of a forfeiture if the surety apprehended and surrendered the defendant or if the apprehension or surrender of the defendant was substantially procured or caused by the surety, or the surety has substantially attempted to procure or cause the apprehension or surrender of the defendant, and the delay has not thwarted the proper prosecution of the defendant. In addition, remission shall be granted when the surety did not substantially participate or attempt to participate in the apprehension or surrender of the defendant when the costs of returning the defendant to the jurisdiction of the court have been deducted from the remission and when the delay has not thwarted the proper prosecution of the defendant.
(4) If the defendant surrenders or is apprehended within 270 days after forfeiture, the court, on motion at a hearing upon notice having been given to the clerk of the circuit court and the state attorney as required in subsection (8), shall direct remission of up to, but not more than, 90 percent of a forfeiture if the surety apprehended and surrendered the defendant or if the apprehension or surrender of the defendant was substantially procured or caused by the surety, or the surety has substantially attempted to procure or cause the apprehension or surrender of the defendant, and the delay has not thwarted the proper prosecution of the defendant. In addition, remission shall be granted when the surety did not substantially participate or attempt to participate in the apprehension or surrender of the defendant when the costs of returning the defendant to the jurisdiction of the court have been deducted from the remission and when the delay has not thwarted the proper prosecution of the defendant.
(5) If the defendant surrenders or is apprehended within 1 year after forfeiture, the court, on motion at a hearing upon notice having been given to the clerk of the circuit court and the state attorney as required in subsection (8), shall direct remission of up to, but not more than, 85 percent of a forfeiture if the surety apprehended and surrendered the defendant or if the apprehension or surrender of the defendant was substantially procured or caused by the surety, or the surety has substantially attempted to procure or cause the apprehension or surrender of the defendant, and the delay has not thwarted the proper prosecution of the defendant. In addition, remission shall be granted when the surety did not substantially participate or attempt to participate in the apprehension or surrender of the defendant when the costs of returning the defendant to the jurisdiction of the court have been deducted from the remission and when the delay has not thwarted the proper prosecution of the defendant.
(6) If the defendant surrenders or is apprehended within 2 years after forfeiture, the court, on motion at a hearing upon notice having been given to the clerk of the circuit court and the state attorney as required in subsection (8), shall direct remission of up to, but not more than, 50 percent of a forfeiture if the surety apprehended and surrendered the defendant or if the apprehension or surrender of the defendant was substantially procured or caused by the surety, or the surety has substantially attempted to procure or cause the apprehension or surrender of the defendant, and the delay has not thwarted the proper prosecution of the defendant. In addition, remission shall be granted when the surety did not substantially participate or attempt to participate in the apprehension or surrender of the defendant when the costs of returning the defendant to the jurisdiction of the court have been deducted from the remission and when the delay has not thwarted the proper prosecution of the defendant.
(7) The remission of a forfeiture may not be ordered for any reason other than as specified herein.
(8) An application for remission must be accompanied by affidavits setting forth the facts on which it is founded; however, the surety must establish by further documentation or other evidence any claimed attempt at procuring or causing the apprehension or surrender of the defendant before the court may order remission based upon an attempt to procure or cause such apprehension or surrender. The clerk of the circuit court and the state attorney must be given 20 days’ notice before a hearing on an application and be furnished copies of all papers, applications, and affidavits. Remission shall be granted on the condition of payment of costs, unless the ground for remission is that there was no breach of the bond.
(9) The clerk of the circuit court may enter into a contract with a private attorney or into an interagency agreement with a governmental agency to represent the clerk of the court in an action for the remission of a forfeiture under this section.
(10) The clerk of the circuit court is the real party in interest for all appeals arising from an action for the remission of a forfeiture under this section.
History.ss. 71, 73, ch. 19554, 1939; CGL 1940 Supp. 8663(71), (73); s. 2, ch. 59-354; ss. 4, 6, ch. 61-406; s. 4, ch. 65-492; s. 34, ch. 70-339; s. 34, ch. 73-334; s. 60, ch. 82-175; s. 174, ch. 83-216; s. 46, ch. 84-103; s. 10, ch. 86-151; s. 6, ch. 99-303; s. 82, ch. 2004-265; s. 56, ch. 2005-236.

F.S. 903.28 on Google Scholar

F.S. 903.28 on Casetext

Amendments to 903.28


Arrestable Offenses / Crimes under Fla. Stat. 903.28
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 903.28.



Annotations, Discussions, Cases:

Cases from cite.case.law:

PALMETTO SURETY CORPORATION, v. STATE S. O, 148 So. 3d 517 (Fla. Dist. Ct. App. 2014)

. . . Palmetto moved to set aside the forfeiture pursuant to section 903.28(2), contending that it had maintained . . . In pertinent part, section 903.28(2) states that: (2) If the defendant surrenders or is apprehended within . . . See § 903.28(8). . . . Section 903.28(8) requires that: An application for remission must be accompanied by affidavits setting . . .

POLAKOFF AABBOTT BAIL BONDS, v. STATE, 111 So. 3d 253 (Fla. Dist. Ct. App. 2013)

. . . First, the surety may timely pay the forfeiture amount and seek remission under section 903.28. . . . Here, Polakoff did not file a motion for remission pursuant to section 903.28(1) or a motion to set aside . . . See § 903.28(2)-(6), Fla. Stat. (2011). . . . See § 903.28(8), Fla. Stat. (2011). . . . . § 903.28(10), Fla. Stat. (2011). . . .

FIRELINE BAIL BONDS v. E. BROCK,, 110 So. 3d 11 (Fla. Dist. Ct. App. 2013)

. . . Accordingly, the Surety concludes, it is entitled to a full remission of both bonds under section 903.28 . . . Alternatively, the Surety argues that it is entitled to a partial remission of the forfeitures under section 903.28 . . . Section 903.28(10) provides: "The clerk of the circuit court is the real party in interest for all appeals . . .

CARDOZA v. STATE, 98 So. 3d 1217 (Fla. Dist. Ct. App. 2012)

. . . Snapp, the surety initially filed a motion to set aside a forfeiture (pursuant to sections 903.26 and 903.28 . . .

STATE GARDNER, v. ALLSTAR BAIL BONDS,, 983 So. 2d 1218 (Fla. Dist. Ct. App. 2008)

. . . defendant prior to expiration of the time limitation for remission of a forfeited bond under section 903.28 . . . The majority interprets section 903.28(6) to mean that when a defendant dies, so too does the surety’ . . . a defendant is an act of God that renders the surety’s compliance with the requirements of section 903.28 . . . Based on section 903.28(6), Florida Statutes, the court rendered an order remitting 50 percent of the . . . Therefore, it was entitled to seek remission under section 903.28(6) and the bail bond contract. . . . encourage sureties to pursue and apprehend absconding defendants, even after a bond forfeiture, section 903.28 . . . : The remission of a forfeiture may not be ordered for any reason other than as specified herein. § 903.28 . . . To date, it appears that Florida courts have recognized only one exception to section 903.28(7); to wit . . . Section 903.28(2) — (6). . . . . Section 903.28(6), Florida Statutes (2005) provides: (6) If the defendant surrenders or is apprehended . . .

STATE v. SUNSHINE STATE BAIL BONDS, INC., 967 So. 2d 1084 (Fla. Dist. Ct. App. 2007)

. . . Because remission was improperly ordered pursuant to section 903.28, Florida Statutes (2005), we reverse . . . Pursuant to section 903.28, before a court can order remission of a bond, it must determine that there . . . Florida addressing the remission of a bond forfeiture after the death of the defendant and section 903.28 . . . trial court erred in directing remission of the surety bonds where such was not authorized by section 903.28 . . . Although this case is controlled by section 903.28, several cases from other states have held that a . . .

E. CARR, v. P. LAMMIE, 868 So. 2d 636 (Fla. Dist. Ct. App. 2004)

. . . See § 903.28, Fla. Stat. (1999). . . . action that awarded immediate possession of these remission proceeds to Accredited pursuant to section 903.28 . . .

BOARD OF COMMISSIONERS OF BREVARD, v. BARBER BONDING AGENCY,, 860 So. 2d 10 (Fla. Dist. Ct. App. 2003)

. . . I respectfully dissent because I think that the language of section 903.28(4), the remission statute, . . . Section 903.28, Florida Statutes, deals with remission of forfeiture of bail bonds. . . . Section 903.28(4) provides: If the defendant surrenders or is apprehended within 270 days after forfei . . . (emphasis added) Section 903.28(6) has identical language except the time limit is two years and the . . . Section 903.28 should have a consistent interpretation. . . . Bonding Agency’s (Barber) motion for remission of 90% of its forfeited bail bond, pursuant to section 903.28 . . . Section 903.28, Florida Statutes, deals with remission of forfeited bail bonds. . . . Section 903.28(4) provides: If the defendant surrenders or is apprehended within 270 days after forfeiture . . . (Emphasis added) Section 903.28(6) has identical language except the time limit is two years and the . . . Orange County, 798 So.2d 837 (Fla. 5th DCA 2001) provides precedent for the view that section 903.28 . . .

ALLEGHENY CASUALTY COMPANY, v. STATE, 850 So. 2d 669 (Fla. Dist. Ct. App. 2003)

. . . In May 2002, Surety filed a Motion for Remission pursuant to section 903.28(2), Florida Statutes (2002 . . . Pursuant to section 903.28, certain conditions precedent must be met before a court is authorized to . . . Surety argues that it met its burden under section 903.28, by locating the defendant and attempting to . . . Section 903.28(2), Florida Statutes (2002), states as follows: (2) If the defendant surrenders or is . . .

E. CARR, v. P. LAMMIE, 816 So. 2d 142 (Fla. Dist. Ct. App. 2002)

. . . Accredited Surety apparently had the right to recover the bond proceeds from the state pursuant to section 903.28 . . .

HILLSBOROUGH COUNTY, v. ROCHE SURETY CASUALTY, CO. INC., 805 So. 2d 937 (Fla. Dist. Ct. App. 2001)

. . . Because remission was improperly ordered pursuant to section 903.28, Florida Statutes (1999), we reverse . . . statutory remedy that “may not be ordered for any reason other than as specified” in the statute. § 903.28 . . . First, there must have been no breach of the bond, § 903.28(1), and, second, the surety must have apprehended . . . have “substantially attempted to procure or cause the apprehension or surrender” of the defendant, § 903.28 . . .

SURETY CONTINENTAL HERITAGE INSURANCE CO. v. ORANGE COUNTY,, 798 So. 2d 837 (Fla. Dist. Ct. App. 2001)

. . . Approximately one year later, Continental, pursuant to section 903.28, filed its motion for remission . . . However, section 903.28 provides for remission of a forfeited bond and states in pertinent part: If the . . . Assuming no prejudice to the prosecution on account of the delay, see [section 903.28], the surety would . . . The purpose of section 903.28 is to create a financial incentive for sureties to locate and apprehend . . . The current text of section 903.28 came into the statute in 1982, see ch. 82-175, § 60, Laws of Fla., . . .

ALLEN d b a v. ORANGE COUNTY,, 788 So. 2d 1137 (Fla. Dist. Ct. App. 2001)

. . . Fla. 1994)(“a judgment must be entered before the conditions of an appearance bond are satisfied”); § 903.28 . . .

EASY BAIL BONDS, v. POLK COUNTY,, 784 So. 2d 1173 (Fla. Dist. Ct. App. 2001)

. . . Further, section 903.28(2), Florida Statutes (1999), states that the trial court may remit a forfeiture . . . See also § 903.28(3), (4), (5), (6), Fla. Stat. (1999). . . . means that the legislature did not intend to limit the costs allowed by sections 903.26 and 903.28 to . . . The language of the 1979 version of section 903.28(2), Florida Statutes, at issue in Accredited Surety . . . condition of payment of costs unless the ground for remission is that there was no breach of the bond." § 903.28 . . .

COUNTY BONDING AGENCY, v. STATE, 724 So. 2d 131 (Fla. Dist. Ct. App. 1998)

. . . This strict deadline is ameliorated, however, by the remission statute, section 903.28. . . . Section 903.28 “establishes a method that the bondsman can use to receive what is in effect a two-year . . . Section 903.28 allows remission of forfeiture if, among other things, “the apprehension or surrender . . . The purpose of section 903.28 is to create a financial incentive for sureties to locate and apprehend . . . The current text of section 903.28 came into the statute in 1982, see ch. 82-175, § 60, Laws of Fla., . . .

COUNTY OF VOLUSIA, v. AUDET,, 682 So. 2d 687 (Fla. Dist. Ct. App. 1996)

. . . following entry of the judgment and thus were precluded from obtaining remission pursuant to section 903.28 . . . In the instant ease, section 903.28, Florida Statutes was not available to Mann and Severson because . . . So.2d 378 (Fla. 5th DCA 1982), adopted the analysis of the Third District to the extent that section 903.28 . . .

LEON COUNTY, v. ALOI- WILLIAMS BONDING AGENCY,, 652 So. 2d 464 (Fla. Dist. Ct. App. 1995)

. . . directions to order remittance of forfeiture in an amount allowed under the express terms of section 903.28 . . . The specific authority governing remission of forfeiture here is section 903.28, Florida Statutes (1993 . . . “The remission of a forfeiture may not be ordered for any reason other than as specified herein.” § 903.28 . . . percent forfeiture where a defendant surrenders or is apprehended “within 90 days after forfeiture.” § 903.28 . . .

STATE OF FLORIDA v. ZATAAR, 48 Fla. Supp. 2d 119 (Fla. Cir. Ct. 1991)

. . . Co., Inc. v State, 418 So.2d 378 (Fla. 5th DCA 1982) construing § 903.28 Fla. . . .

JACK S BAIL BONDS, INC. v. PUTNAM COUNTY,, 574 So. 2d 302 (Fla. Dist. Ct. App. 1991)

. . . ordered remission of seventy-five percent of the amount of the appearance bond pursuant to section 903.28 . . . Section 903.28 of the Florida Statutes authorizes the remission of forfeiture: 903.28 Remission of forfeiture . . . We note that in this case the trial court did not proceed under section 903.28(2) regarding the amount . . .

STATE METROPOLITAN DADE COUNTY, v. AMERICAN BANKERS INSURANCE COMPANY,, 558 So. 2d 539 (Fla. Dist. Ct. App. 1990)

. . . Florida Statutes (1987) (surrender or arrest of defendant within 35 days after forfeiture), and section 903.28 . . . American Bankers concedes that sections 903.26 and 903.28 are unavailable to it, but argues that relief . . . See §§ 903.-26(5)(c), 903.28, Fla.Stat. (1987). . . . to surrender; if section 903.28 were applicable to the present case, it would limit the recovery to . . . 95 percent of the forfeiture amount. § 903.28(3), Fla.Stat. (1987). . . .

STATE METROPOLITAN DADE COUNTY, v. QUESADA,, 529 So. 2d 792 (Fla. Dist. Ct. App. 1988)

. . . The authority of the trial court to order a remission is derived from section 903.28, Florida Statutes . . . The trial court incorrectly invoked the provisions of section 903.28 on behalf of the surety where section . . .

ACCREDITED SURETY CASUALTY COMPANY, INC. v. PUTNAM COUNTY, FLORIDA,, 528 So. 2d 430 (Fla. Dist. Ct. App. 1988)

. . . When the surety applied for remission of the two forfeitures pursuant to section 903.28(2), Florida Statutes . . . Section 903.28(2), Florida Statutes (Supp. 1986), the applicable statute in this case, provides: (2) . . .

In SANTACRUZ AMERICAN BANKERS INSURANCE COMPANY, v. SEMINOLE COUNTY,, 526 So. 2d 736 (Fla. Dist. Ct. App. 1988)

. . . Neither the State Attorney nor the Attc. ney General represents the county (or municipality); section 903.28 . . . American’s argument, it lost its chance to seek remission of the forfeiture of the bonds under section 903.28 . . .

D. CHASE v. ORANGE COUNTY,, 511 So. 2d 1101 (Fla. Dist. Ct. App. 1987)

. . . the bondsman appealed from an order denying a motion for remission of forfeiture pursuant to section 903.28 . . .

STATE DADE COUNTY, v. ROMERO,, 456 So. 2d 1281 (Fla. Dist. Ct. App. 1984)

. . . entertain the application for remission not made “within one year from forfeiture,” as required by Section 903.28 . . .

WILEY, II, F. v. STATE, 451 So. 2d 916 (Fla. Dist. Ct. App. 1984)

. . . chapter 82-175, Laws of Florida, the legislature made extensive revisions to sections 903.26, 903.27, 903.28 . . .

ACCREDITED SURETY CASUALTY CO. INC. A. v. HAGMAN, 448 So. 2d 619 (Fla. Dist. Ct. App. 1984)

. . . This matter is dismissed without prejudice to file an application for remission pursuant to Section 903.28 . . .

ALLIED FIDELITY INSURANCE COMPANY, v. STATE, 441 So. 2d 1159 (Fla. Dist. Ct. App. 1983)

. . . Since the bail bond in question was written prior to October 1, 1982, the amendments to Sec. 903.28 which . . . Under the thus-controlling prior version of the statute, Sec. 903.28, Fla.Stat. (1981), the trial court . . .

ACCREDITED SURETY CASUALTY COMPANY, INC. v. STATE, 418 So. 2d 378 (Fla. Dist. Ct. App. 1982)

. . . On November 16, 1981 appellant filed a motion for remission of forefeiture pursuant to section 903.28 . . . the pendency of such motion the court may stay execution on judgment or other process. and section 903.28 . . . that the effect of vacating the judgment was to reinstate the appellant’s right pursuant to section 903.28 . . . Subsection 903.28(1) states in part “if the surety apprehends and surrenders the defendant within 1 year . . . Appellant construes “costs” in section 903.28(2) to mean the costs incurred as a result of the failure . . .

AL ESTES BONDING AGENCY, v. CITRUS COUNTY,, 417 So. 2d 1127 (Fla. Dist. Ct. App. 1982)

. . . . § 903.28(1), Fla.Stat. (1981). . Allied Fidelity Insurance Co. v. . . .

ALLIED FIDELITY INSURANCE COMPANY, v. STATE, 415 So. 2d 109 (Fla. Dist. Ct. App. 1982)

. . . See § 903.28(1), Fla.Stat. (1979); Resolute Insurance Co. v. . . .

CONTEMPO METAL FURNITURE CO. OF CALIFORNIA, a v. EAST TEXAS MOTOR FREIGHT LINES, INC. ETMF, 661 F.2d 761 (9th Cir. 1981)

. . . for the tubing ($4,873.18), the freight charges Contempo had paid ETMF for delivering the tubing ($903.28 . . .

ESTATE OF MALTIE v. STATE, 404 So. 2d 384 (Fla. Dist. Ct. App. 1981)

. . . an appeal from a final order denying a motion for remission of forfeiture filed pursuant to Section 903.28 . . .

CUETO v. STATE, 384 So. 2d 44 (Fla. Dist. Ct. App. 1980)

. . . See Section 903.28, Florida Statutes (1977); and Allied Bond Agency, Inc. v. . . .

P. WEAVER, v. STATE, 370 So. 2d 1236 (Fla. Dist. Ct. App. 1979)

. . . to take the defendant into custody could constitute good cause to remit the forfeiture under Section 903.28 . . .

ALLIED BONDING AGENCY, INC. a v. STATE, 358 So. 2d 246 (Fla. Dist. Ct. App. 1978)

. . . bondsman went to the court to have the forfeited bond remitted this was denied even though Section 903.28 . . . thwarts prosecution but we cannot say every disappearance thwarts prosecution or the statute, Section 903.28 . . .

STATE v. FLINT,, 355 So. 2d 482 (Fla. Dist. Ct. App. 1978)

. . . bond was forfeited, the surety was not entitled to a remission of the forfeiture pursuant to Section 903.28 . . . estreated, it was an invalid estreature and, as such, the one year time limitation embodied within Section 903.28 . . . ), thereby validating the forfeiture of the bond and making the one year time limitation of Section 903.28 . . .

H. LEACH, v. STATE, 293 So. 2d 77 (Fla. Dist. Ct. App. 1974)

. . . This is an appeal from an order denying remission of bond petitioned for under Section 903.28, Florida . . . apprehend and surrender the defendant within one year, therefore under the first sentence in Section 903.28 . . .

RESOLUTE INSURANCE COMPANY, v. STATE, 290 So. 2d 114 (Fla. Dist. Ct. App. 1974)

. . . Florida Statute 903.28 (1969), F.S.A. . . .

RESOLUTE INSURANCE COMPANY, a v. STATE DADE COUNTY,, 289 So. 2d 456 (Fla. Dist. Ct. App. 1974)

. . . Thereafter, acting pursuant to § 903.28 provides “[o]n application within one year from forfeiture, the . . . motion upon the ground that he was without jurisdiction to order a remission under the provisions of § 903.28 . . . We are therefore presented with a clear question as to whether or not these two sections (903.27 and 903.28 . . . Section 903.28 presently reads as follows : “903.28 Remission of forfeiture; conditions.— “(1) Within . . . Section 903.28, the remission of forfeiture section, would ordinarily have been applied in the trial . . .

UNITED BONDING INSURANCE COMPANY v. STATE, 242 So. 2d 140 (Fla. Dist. Ct. App. 1970)

. . . . § 903.28, F.S.A., which reads: “After the payment of the forfeiture the court before which the case . . . Unlike the statute involved in the Crompton case, F.S. § 903.28, F.S.A., (1969) comes into play after . . .

STATE, DADE COUNTY v. COLLISON,, 35 Fla. Supp. 60 (Dade Cty. Cir. Ct. 1970)

. . . The opinion cited is inconclusive and is based upon the recitation in the statute (903.28 F.S. 1957, . . .

L. A. RAMSEY, v. STATE HEMPHILL,, 225 So. 2d 182 (Fla. Dist. Ct. App. 1969)

. . . . § 903.28, F.S.A. provides that after the forfeiture, and even after the same has been paid, if the . . .

STATE v. THOMPSON, 27 Fla. Supp. 72 (Dade Cty. Cir. Ct. 1966)

. . . they are citations from other jurisdictions which may not have a statute similar to Florida Statute 903.28 . . .

W. C. HUTCHING v. BRYANT,, 173 So. 2d 496 (Fla. Dist. Ct. App. 1965)

. . . Sec. 903.28, Fla.Stats, F.S.A. . . .

SUMMIT FIDELITY SURETY CO. v. STATE DUVAL COUNTY,, 166 So. 2d 757 (Fla. Dist. Ct. App. 1964)

. . . Sections 903.25 through 903.28, Florida Statutes 1963, F.S.A., prescribe a period of time during which . . . remission when the forfeiture has been reduced to judgment; but this provision is subject to Section 903.28 . . .

STATE DADE COUNTY, v. H. FRAZIER, 123 So. 2d 288 (Fla. Dist. Ct. App. 1960)

. . . Section 903.28, Fla.Stat., F.S.A. . . .

HUIE, v. STATE, 92 So. 2d 264 (Fla. 1957)

. . . See Section 903.28, Florida Statutes, F.S. ,A. . . . Section 903.28, Florida Statutes, F.S.A. . . .

CAPITOL INDEMNITY INSURANCE COMPANY, a v. STATE, 86 So. 2d 156 (Fla. 1956)

. . . We here consider the constitutionality vel non of Section 903.28, Fla.Stat.1953, F.S.A., providing for . . .

v., 10 B.T.A. 73 (B.T.A. 1928)

. . . property was $8,669.07 and the total receipts from the sale thereof in 1920, including accrued rents of $903.28 . . .