Not in my thinking and practice. The floor is always installed first so that the baseboard laps the floor tile. Leave a small gap between the two (maybe 1/8"). That juncture is then caulked and never grouted.
Not only that but the tile is required to have a gap at the wall void of grout for expansion. That way the base can cover the gap and no one knows it's there.
In my opinion this gives the best overall appearance too and is typically the way all baseboards are installed.
[Edited by Bud Cline Tile Contr on Sat, Aug 2, 2008 at 4:26 pm CST]