Florida/Georgia Personal Injury & Workers Compensation

...The sale of the property and the issuance of a tax deed in accordance with the above procedure purportedly extinguish any "right, interest, restriction, or other covenant" other than a covenant running with land or an interest held by a municipal or county government. Section 197.552....

non-home rule municipality special assessments); § 197.552, Fla. Stat. (2004) (providing superiority for

...s whose names are provided in the tax collector's statement and any failure to provide notice to others not named in the tax collector's statement does not invalidate the tax deed. Id. Reviewing the clerk's compliance with the notice requirements of section 197.552(1), Florida Statutes (2000), the trial court relied on Dawson v. Saada, 608 So.2d 806 (Fla.1992), which held that the notice required by section 197.552(1) is notice that is "reasonably calculated, under all of the circumstances, to apprise interested parties of the pendency of the action and afford them an opportunity to present their objections." Dawson, 608 So.2d at 808 (quoting Mullane v....

...a tax deed. The final judgment quiets title as to Regions Bank and Sun-trust Bank but does not quiet title as to any lien Nassau Pointe at Heritage Isles Homeowners Association may have had for unpaid assessments. We reverse because, under sections 197.552 and 197.573(2), Florida Statutes (2011), any lien for unpaid assessments did not survive the issuance of the tax deed....

...See § 197.122(1). To collect unpaid taxes, the legislature devised a statutory scheme providing for a tax deed sale of the property at a public auction with the proceeds to be first applied to the outstanding taxes and costs of the sale. See §§ 197.542.582(1). Section 197.552 addresses the limitation on the survival of rights, interests, restrictions, and other covenants in connection with a tax deed sale and provides, in pertinent part, as follows: Except as specifically provided in this chapter, no right...

...quiring the grantee to expend money for any purpose, except one that may require that the premises be kept in a sanitary or sightly condition or one to abate nuisances or undesirable conditions. *305 § 197.573 (emphasis added). Thus, under sections 197.552 and 197.573(2), neither covenants governing assessments nor liens for unpaid assessments survive the issuance of a tax deed....

...Accordingly, the trial court erred in determining that section 720.3085(2)(b) provides that liens for unpaid assessments survive the issuance of a tax deed. Furthermore, the trial court erred in concluding that section 720.3085(2)(b) supersedes sections 197.552 and 197.573(2). First of all, these related statutory provisions can be harmonized so that all three are given effect. Under sections 197.552 and 197.573(2), liens for unpaid homeowners assessments do not survive the issuance of a tax deed and are extinguished....

...Section 720.3085(2)(b) does not save such liens from extinguishment when parcel owners acquire title by tax deed. Instead, parcel owners who acquire title by transfer, rather than by tax deed, remain liable for unpaid assessments. Second, even if the statutes were in conflict, sections 197.552 and 197.573(2) control because they are the more specific statutes....

...wner’s joint and several liability for unpaid assessments that came due up to the time that title is transferred. But these sections do not address whether unpaid assessments survive the issuance of a tax deed in the first place. Instead, sections 197.552 and 197.573(2) specifically address the survival or extin-guishment of liens and encumbrances after issuance of a tax deed. This is the precise factual setting the trial court was required to consider. Sections 197.552 and 197.573(2) are therefore the more specific statutes as to the key issue, and any conflict must be resolved in their favor....

...In summary, the trial court erred in concluding that section 720.3085(2)(b) provides that liens for unpaid assessments survive the issuance of a tax deed. And the court erred in concluding that section 720.3085(2)(b) supersedes the provisions in sections 197.552 and 197.573(2). Under sections 197.552 and 197.573(2), any lien Nassau may have had for unpaid homeowners association assessments did not survive the issuance of the tax deed....

...After a hearing before the trial court, final judgment was entered in favor of appellees, the court holding that T.A. Adams, Sr. and his heirs had demonstrated adverse possession against the other family members and that the plaintiffs were "estopped" by section 197.552 from bringing an action contesting the validity of the tax deed....

...Sr.'s (and later, Jr.'s) act of paying the taxes and occasionally checking on the property were not inconsistent with normal management and preservation of the estate for the other heirs. Second, since the tax deed is invalid on its face, the court erred in finding that the plaintiffs were "estopped" by section 197.552....

...ficate amounted merely to a payment of taxes, and resulted in their holding the property subject to a constructive trust in favor of the other co-tenants. Johnson v. Johnson, supra . Assuming the tax deed to be of no effect, neither the provision of section 197.552 stating "no right, interest, or restriction, or other covenant shall survive the issuance of a tax deed," or the statute of limitations provisions of sections 95.191 and 95.192 are applicable....

...The validity of tax deeds depends on the validity of the underlying tax assessments and compliance with all constitutional and statutory conditions prerequisite to their issuance. Appellant's tax deeds are themselves prima facie evidence of their own validity ( see section 197.552, Florida Statutes (1985), formerly section 197.271, Florida Statutes) and appellees plead no facts adversely affecting the validity of the tax deeds, such as, that appellees did not receive legal notice of the tax deed sale, or that t...

...,294.38, and the surplus in the Court Registry amounted to $22,383.23, the complaint alleged that “there are sufficient surplus funds from the tax deed sale to satisfy [the county’s code enforcement] liens.” 1 The County responded by asserting section 197.552 and the primacy of its code liens....

..., pursuant to Florida Statutes Section 197.582(2) shall disburse the surplus funds from the tax deed sale File number 06-525 to Miami-Dade County to the extent necessary to satisfy all liens held by Miami-Dade County.... Pursuant to Florida Statutes Section 197.552 any liens in favor of Miami-Dade County shall survive the issuance of the tax deed and are not effected [sic] by this judgment to the extent not satisfied by the surplus funds from the tax deed sale....

...rule 1.540, the court below had no authority to entertain Second Sunrise’s “Motion for Return of Tax Deed Surplus and for Other Relief.” Accordingly, the November 5, 2009 order “amending]” the October 30, 2007 final judgment is reversed. . Section 197.552, Florida Statutes (2010), provides in relevant part: a lien of record held by a municipal or county governmental unit, special district, or community development district, when such lien is not satisfied as of the disbursement of proceeds of sale under the provisions of s....

...ociation for the $16,291.61 in unpaid assessments on the condominium unit. The trial court ruled that appellant was liable for the unpaid assessments under section 718.116(l)(a), Florida Statutes. The trial court rejected appellant’s argument that section 197.552, Florida Statutes, extinguished the unpaid assessments. Later, the trial court denied appellant’s motion for rehearing, prompting this appeal. On appeal, appellant argues that, pursuant to section 197.552, the unpaid assessments did not survive the issuance of the tax deed....

...the provisions of Chapter 718 concerning the collection of condominium assessments. In response, the Association argues that liability for unpaid assessments under section 718.116(l)(a) does not attach until one becomes a “unit owner,” and that section 197.552 does not have any effect on the liability imposed by section 718.116(1)(a)....

...“The standard of review governing a trial court’s ruling on a motion for summary judgment posing a pure question of law is de novo.” Major League Baseball v. Morsani, 790 So.2d 1071, 1074 (Fla.2001). Chapter 197 of the Florida Statutes governs tax collections, sales, and liens. Section 197.552 states in relevant part: “Except as specifically provided in this chapter, no right, interest, restriction, or other covenant shall survive the issuance of a tax deed .... ” § 197.552, Fla....

...he use of the property, “this section shall not protect covenants creating any debt or lien against or upon the property ... or requiring the grantee to expend money for any purpose.... ” § 197.573(2), Fla. Stat. (2010). “Thus, under sections 197.552 and 197.573(2), neither covenants governing assessments nor liens for unpaid assessments survive the issuance of a tax deed.” Cricket Props., LLC v....

...strue the statutes so that the specific statute is given effect and the general statute is given effect only to the extent that it does not contradict the specific statute.” Lunohah Invs., — So.3d at —, 39 Fla. L. Weekly at D41. Thus, sections 197.552 and 197.573(2) control over section 718.116(l)(a), because they are “the more specific statutes as to the key issue, and any conflict must be resolved in their favor.” Cricket Props., 124 So.3d at 307 . In the present case, we follow the well-reasoned opinions of our sister courts on this issue. As the Fifth District explained: “Sections 197.552 and 197.573(2) extinguish any covenant that creates a lien or requires a grantee to ‘expend money for any purpose’ for debts that precede the issuance of the tax deed....

...Section 320.015(2), Florida Statutes, clearly states that such a classification applies "for all purposes relating to the loan and security interest. ..." (Emphasis supplied). It does not, however, require such classification pertaining to the effect of a tax deed. Furthermore, Section 197.552, Florida Statutes, expressly provides, "Except as specifically provided in this chapter, no right, interest, restriction, or other covenant, shall survive the issuance of a tax deed......

...ated an address with the Department of State pursuant to s. 655.0201(2), then the notice must be sent to the address on file with the Department of State. 5 Id. § 197.502(4)(a)-(c). Finally, section 197.552 provides that: All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county....

...Tax deeds issued to a purchaser of land for delinquent taxes shall be in the form prescribed by the department. All deeds issued pursuant to this section shall be prima facie evidence of the regularity of all proceedings from the valuation of the lands to the issuance of the deed, inclusive. Id. § 197.552....

...5th DCA 2013); see also A to Z Props., Inc. v. Fairway Palms II Condo. Assoc., Inc., 137 So. 3d 453, 456 (Fla. 4th DCA 2014) (same); Cricket Props., LLC v. Nassau Pointe at Heritage Isles Homeowners Ass’n, Inc., 124 So. 3d 302, 307 (Fla. 2d DCA 2013) (“Under sections 197.552 and 197.573(2), any lien Nassau may have had for unpaid 8 homeowners association assessments did not survive the issuance of the tax deed.”)....

...ers association recorded the lien pursuant to the declaration prior to the issuance of the tax deed? The trial court ruled that the liens were extinguished. We affirm. This case turns solely on the interpretation of applicable statutes. The first is section 197.552, [3] which governs tax deeds....

...violation of the confirmed Plan. Therefore, Zaragosa alleges these actions are void. The claim in Count II, which is also against the Tax Collector or, alternatively, against the Clerk, seeks a determination by this Court that pursuant to Fla.Stat. § 197.552, the Debtor enjoys tax exemptions by virtue of its status as a municipal or governmental unit and, therefore, any efforts by the Tax Collector or Clerk to cancel the Debtor's tax liens on certain parcels of real property located within the taxing district by issuing tax deeds should be prohibited....

...as to be entitled to be classified and taxed as real property under section 193.075, Florida Statutes, can serve to extinguish an otherwise valid, outstanding security interest in such mobile home. 4 In so holding, the court specifically relied upon section 197.552, Florida Statutes, which expressly provides that no right, interest, restriction or other covenant, “shall survive the issuance of a tax deed....” The trial court in the case before us evidently reasoned that since the mobile home...

must decide whether, under the dictates of section 197.552, Florida Statutes (1987), an assignment of

...[3] Because a tax deed is prima facie evidence of the regularity of all the proceedings leading up to its issuance, Mr. Skelton had a limited initial burden of proof, and Ms. Perry was obligated to present evidence questioning the validity of the tax deed. § 197.552, Fla.Stat....

construct was created to address. For example, section 197.552, enacted in 1972, specifically provides that

PER CURIAM. Affirmed. See § 197.552, Fla....

...1936) (“The words ‘issuing’ and ‘execution,’ used in the statutes in relation to the passing of title by a tax deed, are used as interchangeable 6Although Ashear repeatedly refers to the “issuance” of the tax deed, he fails to define what actions or process constitutes the “issuance” of a tax deed. Section 197.552, Florida Statutes (2010), provides in relevant part: All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county....

property pursuant to a corrected tax deed. Under section 197.552, Florida Statutes (1995), “no right [or] interest

a county governmental unit for purposes of section 197.552, Florida Statutes, and thus for purposes of