CopyCited 9 times | Published | Florida 5th District Court of Appeal | 2002 Fla. App. LEXIS 15566, 2002 WL 31396460
...nds or the Ryukyu Islands." §
55.602(1) & (2), Fla. Stat. (1995). In other words, the UFMJRA applies only to judgments from jurisdictions outside the United States and its territories. [2] Instead, NYS sought to enforce its tax warrants pursuant to section
72.041, Florida Statutes (1995). [3] Section
72.041 allows states within the United States to bring actions in Florida to enforce certain types of lawfully imposed taxes. [4] Because *317 section
72.041 does not include a statute of limitations provision upon which courts, judgment creditors or debtors may rely when a judgment creditor seeks to enforce a foreign judgment in Florida, we turn to Florida's general statutory provisions to determine the applicable limitations period....
...ate and no provision in the statute shall extend the statutes of limitation period applicable for the enforcement of a foreign judgment. §
55.502(1) and (4). It remains to be seen whether, pursuant to an enforcement of judgment action brought under section
72.041, as this one was, or pursuant to suits under the general statutes brought to enforce a foreign judgment, Florida will recognize and enforce an out-of-state judgment in a case where Florida's statute of limitations would have run on enf...
...Act." See §
55.601, Fla. Stat. (2001). [2] We do not consider the possible applicability of the Florida Enforcement of Foreign Judgments Act, sections
55.501-55.509, Florida Statutes (2001), because NYS did not bring its action under this Act. [3]
72.041....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2003 WL 21537334
...nting appellee, Robert Klein's, motion for judgment on the pleadings and the subsequent judgment dismissing appellant's cause with prejudice. We reverse and remand for further proceedings. On August 31, 2001, appellant filed a complaint, pursuant to section 72.041(2), Florida Statutes (2001), to enforce six foreign tax warrants issued against appellee, a Palm Beach County resident....
...However, the trial court disagreed and found that the twenty-year statute of limitations applies only to enforcement of tax warrants issued to and enforced by the State of Florida. The trial court found that the five-year statute of limitations set forth in section
95.11(2)(a) applies to actions brought under section
72.041....
...The court must accept as true all well-pleaded allegations of the non-moving party.
760 So.2d at 997 (quoting Windle v. W.W. Windle Co.,
731 So.2d 36, 37 (Fla. 4th DCA 1999)). Appellant filed suit in Florida to enforce its tax warrants or judgments pursuant to section
72.041, which states: Actions to enforce lawfully imposed sales, use, and corporate income taxes and motor and other fuel taxes of another state may be brought in a court of this state under the following conditions: (1) The state seeking to...
...Similarly, in the instant case, appellant's claim did not fit under the UFMJRA and appellant did not bring its case under the Florida Enforcement of Foreign Judgments Act. In Patafio, the court noted that New York State sought to enforce its tax warrants pursuant to section 72.041. The fifth district then held: Because section 72.041 does not include a statute of limitations provision upon which courts, judgment creditors or debtors may rely when a judgment creditor seeks to enforce a foreign judgment in Florida, we turn to Florida's general statutory provisions to determine the applicable limitations period....
...In Patafio and in the instant case, the New York judgments were not domesticated in Florida. Appellant argues that Patafio is wrongly decided in that it did not address the issue of whether section
95.091(1)(b), Florida Statutes (2001), applies to an action brought under section
72.041, and asserts that section
95.091(1)(b) is applicable....
CopyPublished | Florida 5th District Court of Appeal | 2010 Fla. App. LEXIS 7709, 2010 WL 2217908
...s, and it may be enforced, released, or satisfied, as a judgment of a circuit or county court of this state. Appellee filed a motion to vacate the foreign judgment, arguing that its enforcement was contrary to Florida's public policy as set forth in section 72.041, Florida Statutes (2008). Section 72.041 is entitled "Tax liabilities arising under the laws of other states," and provides that "[a]ctions to enforce lawfully imposed sales, use, and corporate income taxes and motor and other fuel taxes of another state may be brought in a court of this state" under certain enumerated conditions. Appellee asserted that only foreign judgments based on those taxes enumerated in section 72.041 are enforceable in Florida, and that because Appellant's judgment was not based on one of the enumerated taxes, it was not enforceable in Florida....
...On appeal, Appellant contends that the trial court erred by not giving its foreign judgment full faith and credit under the United States Constitution. We agree. M & R Invs., Co., Inc. v. Hacker,
511 So.2d 1099 (Fla. 5th DCA 1987). We also agree that the lower court misinterpreted section
72.041 to establish the public policy of Florida with respect to enforcing tax liabilities from other states. Section
72.041 merely provides conditions under which another state's imposed sales, use, corporate income, and motor and other fuel taxes may be enforced in Florida....
