CopyCited 7 times | Published | District Court, S.D. Florida | 1993 U.S. Dist. LEXIS 19055, 1993 WL 563845
...After two years have passed since April 1 of the year of the purchase of the Tax Sale Certificate, the owner of the certificate may apply to the County Clerk to sell the property, Section
197.502-.542, the proceeds therefrom going to the owner of the certificate, Section
197.582....
CopyCited 4 times | Published | Florida 4th District Court of Appeal | 1994 WL 706294
...instead of Franklin Investment, whose claim rests on its position as former titleholder. The procedures governing tax deed sales are set forth in Chapter 197, Florida Statutes (1993) and the Florida Administrative Code Rule 12D-13.065. THE STATUTES Section 197.582(2), Florida Statutes (1993), provides in pertinent part: If the property is purchased for an amount in excess of the statutory bid of the certificateholder, the excess shall be paid over and distributed by the clerk......
...ared in the action by virtue of their claim filed ninety-one days after the clerk's notice was issued. More importantly, however, rule 12D-13.065(4) cannot be read as establishing a ninety day claims bar for an even more fundamental reason. Sections
197.582 and
197.473, Florida Statutes, merely provide that the excess funds be held for ninety days and if no claims are made, the Clerk must turn the funds over to the board of county commissioners. The only statutory limit for making claim to the excess funds is the two-year bar found in section
197.582....
CopyCited 3 times | Published | Florida 3rd District Court of Appeal | 2011 Fla. App. LEXIS 2660, 2011 WL 710185
...in the registry to the County to satisfy its liens, it also confirmed that to the extent that such funds were insufficient to satisfy those liens that the liens remained in effect: The Clerk of Court, Miami-Dade County, 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.......
...Second, it would make no sense for the County to agree to take less than the amount on deposit in the registry because by law the County’s liens survived the tax deed sale, in this case entitling the County to the entire surplus. See Penzell v. M & M Constr. Group Corp.,
915 So.2d 194, 195 (Fla. 3d DCA 2005) (“Section
197.582(2), Florida Statutes (2004) establishes the manner in which excess proceeds from a tax sale must be distributed, and prioritizes ‘the payment of any lien of record held by a governmental unit against the property.’ ”); §
197.582(2), Fla. Stat. (2004). (“Section
197.582(2), in prioritizing liens held by governmental units, requires that governmental liens be satisfied before satisfying other claims.”)....
...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.
197.582, shall survive the issuance of a tax deed....
CopyCited 2 times | Published | Florida 3rd District Court of Appeal
...that the Mayfair House condominium was
sold, Regions Bank was the mortgagee of record entitled to the surplus. We agree
with Global Discoveries based on our reading of the tax deed statutes.
Four tax deed statutes are relevant here. Section 197.582, entitled
“Disbursement of proceeds of sale,” provides:
(2) If the property is purchased for an amount in excess of the
statutory bid of the certificateholder, the excess must be paid over and
disbursed by the clerk…....
...lance shall be retained
by the clerk for the benefit of persons described in s.
197.522(1)(a) . .
. as their interests may appear. The clerk shall mail notices to such
persons notifying them of the funds held for their benefit….
§
197.582(2), Fla. Stat. (2014). Section
197.582 references section
197.522(1)(a):
The clerk of the circuit court shall notify, by certified mail with return
receipt requested or by registered mail if the notice is to be sent
outside the continental United States, the persons listed in the tax
collector’s statement pursuant to s....
...pt that 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. 197.582, shall survive the issuance of a tax deed....
...of the sale.
First time. After the property tax bill and other government liens are paid
off, the court clerk holds the “balance” (or surplus) of the tax deed sale “for the
benefit of person described in section
197.522(1)(a).” Id. §
197.582(2)....
...entitled to notice).
Second time. Once there’s a “balance” following the sale after paying off
the property tax bill and any government liens, “the clerk shall mail notices to such
persons notifying them of the funds held for their benefit.” Id. § 197.582(2).
“[S]uch persons” are those titleholders, lienholders, and mortgagees of record that
also received notice at least twenty days prior to the sale....
CopyCited 1 times | Published | Florida 3rd District Court of Appeal | 2012 WL 1605239, 2012 Fla. App. LEXIS 7215
...*983 Analysis Simply stated, the appellee led the trial court into error. The absence of opposition by the appellants and lienhold-ers does not ratify the complete departure from the statutory procedures for surplus proceeds as orchestrated by the appellee. Section 197.582(2), Florida Statutes (2010), specifies that surplus proceeds are to be distributed first (and ratably, if the available proceeds are less than the total claims) to “governmental units” holding lien claims against the property....
...he Clerk “cannot be interpreted as imposing a ninety day claims bar for persons otherwise entitled to distribution of surplus tax proceeds,” and that “[t]he only statutory limit for making claim to the excess funds is the two-year bar found in section 197.582.” 4 Id....
...the subject of the tax certificate and auction. §
197.502(5)(a), Fla. Stat. (2010). . §
197.473, Fla. Stat. (2010). In mid-2011, this procedure was changed by the Legislature. Unclaimed funds now revert to the State. . The two-year bar appears in section
197.582 via a cross-reference to an express provision in section
197.473.
CopyAgo (Fla. Att'y Gen. 1991).
Published | Florida Attorney General Reports
who has failed to file a claim? SUMMARY: 1. Section
197.582, F.S., provides that governmental lienholders
CopyPublished | Florida 3rd District Court of Appeal | 2005 Fla. App. LEXIS 14057, 2005 WL 2139362
...As the lower court’s orders rest on questions of law, our review is de novo. Racetrac Petroleum, Inc. v. Delco Oil, Inc.,
721 So.2d 376 (Fla. 5th DCA 1998). Penzell and Bank of America claim that the mortgage held by Penzell takes priority over the judgment obtained by the DEP. We disagree. Section
197.582(2), Florida Statutes (2004) establishes the manner in which excess proceeds from a tax sale must be distributed, and prioritizes “the payment of any lien of record held by a governmental unit against the property.” §
197.582(2), Fla. Stat. (2004). Section
197.582(2), in prioritizing liens held by governmental units, requires that governmental liens be satisfied before satisfying other claims. The final judgment obtained by the DEP on February 12, 2003 (recorded on April 16, 2003, thereby creating a lien on the property) is a governmental lien under section
197.582(2), Florida Statutes, and therefore takes priority over Penzell’s mortgage....
...The injunction in the instant case ordered the parties to comply with clear and definite tasks, and thus created a duty to obey, not a mere expectancy. We therefore conclude that the injunction issued by the trial court, which was duly and timely recorded, created a valid lien on the property, which pursuant to section 197.582(2), Florida Statutes (2004) establishes the DEP’s priority in distribution of the excess proceeds from the tax sale....
CopyPublished | Court of Appeals for the Eleventh Circuit
Argued: Apr 19, 2024
other costs incurred in the sale. See id. §
197.582(1). If the sale creates a surplus, “the clerk
CopyPublished | District Court of Appeal of Florida
applied; (4) declaratory judgment finding section
197.582(2), Florida Statutes (2004), unconstitutional
CopyAgo (Fla. Att'y Gen. 1991).
Published | Florida Attorney General Reports
this office cannot resolve. AS TO QUESTION 1: Section
197.582, F.S., provides for the disbursement of tax
CopyPublished | District Court of Appeal of Florida | 1994 Fla. App. LEXIS 5214, 1994 WL 234519
...rely in accordance with law. Plainly the redeeming taxpayer is to be the source of the funds for the clerk to repay “the certificate holder all of the sums he [the certificate holder] has paid, including ... any and all subsequent unpaid taxes.” § 197.582(1), Fla.Stat....
CopyPublished | Florida 4th District Court of Appeal
...to assemble all interested
parties before the court so that the funds may be distributed according to
the legal priorities of the claims. Id. Second, we held that the only
statutory limit for making claim to the surplus was the two-year bar found
in section 197.582, Florida Statutes, and because an administrative
agency may not enlarge, modify, or contravene the provisions of a statute,
the ninety-day requirement of the rule must be read as directory and not
mandatory....
CopyPublished | Florida 4th District Court of Appeal
...to assemble all interested
parties before the court so that the funds may be distributed according to
the legal priorities of the claims. Id. Second, we held that the only
statutory limit for making claim to the surplus was the two-year bar found
in section 197.582, Florida Statutes, and because an administrative
agency may not enlarge, modify, or contravene the provisions of a statute,
the ninety-day requirement of the rule must be read as directory and not
mandatory....
CopyPublished | Florida 4th District Court of Appeal | 2015 Fla. App. LEXIS 4274, 2015 WL 1334317
...to assemble all interested parties before the court so that the funds may be distributed according to the legal priorities of the claims. Id. Second, we held that the only statutory limit for making claim to the surplus was the two-year bar found in section 197.582, Florida Statutes, and because an administrative agency may not enlarge, modify, or contravene the provisions of a statute, the ninety-day requirement of the rule must be read as directory and not mandatory....
...to assemble all interested parties before the court so that-the funds may be distributed according to the legal priorities of the claims. Id. Second, we held'that the only statutory limit for making claim to the surplus was the two-year bar found in section 197.582, Florida Statutes, and because an administrative agency may not enlarge, modify, or ■ contravene the provisions of a statute, the ninety-day requirement of the rule must be-read as directory and not mandatory....
CopyPublished | Florida 3rd District Court of Appeal
...or
disbursement of surplus and denying Everett’s motion to disburse surplus
funds; and (2) an order denying Everett’s motion for rehearing of that prior
order. Because Gaga was not entitled to receive the remainder of the
surplus pursuant to section 197.582(2), Florida Statutes (2017), we reverse.
FACTUAL AND PROCEDURAL BACKGROUND
In 2014, Everett became delinquent in payment of its federal income
taxes to the United States Government, which caused the IRS to record a
series of notices of federal tax liens against Everett....
...“[T]he appellate standard of review on issues involving the
interpretation of a statute is de novo.” Richeson v. South’s Custom Constr.,
Inc.,
317 So. 3d 1241, 1243 (Fla. 5th DCA 2021); see also Giller v.
Grossman,
327 So. 3d 391, 393 (Fla. 3d DCA 2021).
Section
197.582(2) “specifies that surplus proceeds are to be
distributed first (and ratably, if the available proceeds are less than the total
claims) to ‘governmental units’ holding lien claims against the property.
Thereafter, remaining p...
...Department of Revenue, the IRS, and Everett. Gaga had no interest in the
subject property until May 14, 2019—after the original tax deed sale was
completed. Thus, as the County has already been paid, and Florida
Department of Revenue and the IRS were defaulted, pursuant to section
197.582(2) Everett was entitled to the remainder of the surplus.
Based on the record, we find Gaga did not purchase the IRS’ priority
interest in the subject property....
CopyPublished | Florida 4th District Court of Appeal
...Green Terrace Phase II, a condominium (“Green Terrace”). The trial court
found the City was entitled to a distribution from the surplus because the
City’s code enforcement lien against Green Terrace’s common elements
was a lien “against the property” under section 197.582(2)(a), Florida
Statutes (2022), with each unit bearing a proportionate share....
...distributed.
Eventually, the City moved for summary judgment, arguing that as a
governmental lienholder holding a code enforcement lien on Green
Terrace’s property, it was entitled to a portion of the Condo Unit’s tax deed
sale surplus. The City cited section 197.582(2)(a), Florida Statutes (2022),
in support, arguing that section required the clerk to distribute a portion
of the surplus to governmental holders of recorded liens “against the
property.” The City reasoned that its code enforceme...
...ace, because the lien
was not filed against the units. Appellant attached a title search on the
Condo Unit which did not show the lien.
The trial court agreed with the City and held the code enforcement lien
was “against” the Condo Unit under section 197.582(2)(a) and that the City
was entitled to portion of the surplus....
...2003); City of
Boynton Beach v. Janots,
101 So. 3d 864, 866 (Fla. 4th DCA 2012).
Resolution of this case requires us to determine whether the City’s code
enforcement lien entitles the City to a distribution from the Condo Unit’s
tax deed sale surplus. Under section
197.582(2)(a), governmental
lienholders have first priority in surplus distributions from a tax deed sale
if they have a lien “against the property”:
The clerk shall distribute the surplus to the governmental
units for the payment of any lien of record held by a
governmental unit against the property, including any tax
certificates not incorporated in the tax deed application and
omitted taxes, if any.
§
197.582(2)(a), Fla....
CopyAgo (Fla. Att'y Gen. 1994).
Published | Florida Attorney General Reports
...Does a non-ad valorem assessment which is levied by a municipal service benefit unit created by a county and which is collected in annual installments using the uniform method of collection pursuant to section
197.3632 , Florida Statutes, constitute a "lien of record held by a governmental unit" for purposes of section
197.582 (2), Florida Statutes? 2....
...Does the total unpaid assessment principal under a municipal service benefit unit which is collected pursuant to section
197.3632 , Florida Statutes, constitute a lien of record held by a governmental unit for purposes of distributing excess monies bid at a tax deed sale pursuant to section
197.582 (2), Florida Statutes? 3....
...rs are allowed to pay off the assessment in subsequent years with an acceleration clause for nonpayment, a lien on the entire assessment is created in the first year and thus constitutes a "lien of record held by a governmental unit" for purposes of section 197.582 , Florida Statutes. If, however, the assessment is made in annual installments, then only the current assessment constitutes a lien. Future annual levies of the non-ad valorem assessments do not constitute a lien of record held by a governmental unit for purposes of section 197.582 , Florida Statutes....
...where a separate assessment is imposed against the property each year with each assessment standing on its own, separate from other assessments. This opinion addresses both situations. As your first and second question are interrelated, they are answered together. Questions One and Two Section 197.582 (2), Florida Statutes, requires the clerk to distribute the excess of any monies bid at a tax deed sale to "governmental units for the payment of any lien of record held by a governmental unit against the property." If the excess moni...
...You ask whether the non-ad valorem assessment levied by the county and collected in annual installments using the procedures set forth in section
197.3632 , Florida Statutes, constitute a "lien of record held by a governmental unit" for purposes of section
197.582 , Florida Statutes, and if so, whether the entire assessment, even though payment is spread over several years, constitutes such a lien....
...Thus, when the entire assessment is levied against the real property and the enabling ordinance contains an acceleration clause, it appears that the entire recorded non-ad valorem assessment, collected pursuant to section
197.3632 , Florida Statutes, would be a "lien of record held by a governmental unit" for purposes of section
197.582 (2), Florida Statutes. As long as there are overbid funds available to retire such obligations, their payment should be accounted for as provided in section
197.582 , Florida Statutes. To the extent, however, that section
197.582 would allow a government lien to be satisfied prior to another lien that had been perfected at an earlier time, constitutional problems may exist....
...12 In contrast, however, are those situations in which the nonad valorem assessment is levied against property in annual assessments that take place over a period of years. Only those annual assessments that have been assessed and are delinquent would constitute a "lien of record held by a governmental unit" for purposes of section 197.582 (2), Florida Statutes....
...in question. Thus, as they are not liens for purposes of chapter 197 , Florida Statutes, future assessments would not constitute a "lien of record held by a governmental unit." Distribution of any surplus funds must be made in strict accordance with section 197.582 (2), Florida Statutes, and does not include payment of future annual assessments not yet levied....
...ally exempted. For example, section
197.552 , Florida Statutes, states in part that "a lien of record held by a municipal or county governmental unit, when such lien is not satisfied as of the disbursement of proceeds of sale under the provisions of s.
197.582 , F.S., shall survive the issuance of a tax deed." 16 As discussed in the previous questions, where the entire assessment is levied in the first year, such assessment qualifies as a "lien of record held by a governmental unit." When not satisfied by the proceeds of the tax sale, such lien survives the issuance....
...annual assessments would not attach until January 1 of the future year in question, such assessments would not have become a lien of record held by a governmental unit and, thus, proceeds from a tax deed sale could not be used to pay them off under section 197.582 (2), Fla....
...prescribed in this chapter"). 11 Section 1-13.5-10(f), St. Lucie County Code. 12 See, Op. Att'y Gen. Fla. 91-64 (1991) which discusses the constitutional problems that may exist when a lien perfected earlier in time is displaced or impaired. 13 See, s. 197.582 (2), Fla....
CopyPublished | Florida 3rd District Court of Appeal | 2011 Fla. App. LEXIS 12933, 2011 WL 3586212
SUAREZ, J. BECC Holding II, Inc. (“BECC”), appeals a final order disbursing funds as a result of a tax deed sale. We affirm pursuant to section 197.582(2), Florida Statutes (2010), which permits excess proceeds remaining after a tax deed sale to be used to pay off any “lien of record held by a governmental unit against the property.” On August 19, 2009, a condominium owned by BEC...
...As tax certificates can only be enforced through the tax collector, cannot be validly transferred without the endorsement of the tax collector, and are subject to redemption by payment of back taxes to the tax collector, the 2008 tax certificate was a governmental lien under section 197.582(2). As tax certificates are assessible by searching the public records on the County’s property tax roll, the 2008 tax certificate was a lien of record. § 197.582(2), Fla....
CopyAgo (Fla. Att'y Gen. 2011).
Published | Florida Attorney General Reports
...Lucie County, you ask substantially the following questions: 1. Is a tax certificate sold to a non-governmental party following a tax deed application, but prior to the subsequent tax deed sale, a lien of record for purposes of disbursing overbid monies resulting from the tax deed sale pursuant to section 197.582 , Florida Statutes? 2....
...t forth in section
197.502 (6), Florida Statutes. Accordingly, the amount of a tax certificate issued after an application for a tax deed has been made may not be included in the minimum opening bid pursuant to section
197.502 (6), Florida Statutes. Section
197.582 , Florida Statutes, prescribes the manner in which proceeds from a sale of a tax deed will be disbursed: "(1) If the property is purchased by any person other than the certificateholder, the clerk shall forthwith pay to the certificat...
...12 Thus, while there is mention of "other tax certificates" in the disbursement of tax deed sale proceeds, it is not clear that the term would apply to a tax certificate issued after the application for the tax deed has been made. This office has recognized under a predecessor statute to section 197.582 , Florida Statutes (section 194.22, Florida Statutes), that outstanding tax certificates held by persons other than a county or municipality should be treated in the same manner as tax liens held by a county or municipality....
...Stat., stating in pertinent part that "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. 197.582 , shall survive the issuance of a tax deed." 16 See Rule 12D-13.065 , Fla....
CopyAgo (Fla. Att'y Gen. 2006).
Published | Florida Attorney General Reports
Florida Statutes, and thus for purposes of section
197.582(2), Florida Statutes? Section
197.552, Florida
