Florida/Georgia Personal Injury & Workers Compensation

...Further, a mortgage upon real property situated in Florida is not enforceable in a Florida court nor can a mortgage be recorded until the intangible tax is paid, and the Clerk of the Circuit Court "has noted its payment on the instrument or given other receipt for it." § 199.282(5), Fla....

...interest. Reg. Z, 12 C.F.R. § 226.4(e)(1). In both the case of the stamp tax and the intangible tax, each must be paid to perfect the mortgage. Without payment, the mortgage will not be recorded and the security interest will not be perfected. See § 199.282(5), Fla....

...the court from complying with the prohibition contained in the statute. Somma v. Metra Elecs. Corp., 727 So. 2d 302, 304 (Fla. 5th DCA 1999). We agree. The failure to pay intangible tax on the increased principal amount also precludes enforcement. § 199.282(4), Fla....

...The amount used to satisfy the 2005 mortgage loan may be enforced because documentary stamp and intangible taxes were paid on that mortgage pursuant to Chapters 199 and 201; no such payments apparently were made by Washington Mutual regarding the additional principal. The same bar of sections 199.282 and 201.08, Florida Statutes (2006), that applies to Nikooie applies as well to JPMorgan....

...for recording. § 199.135(1), Fla. Stat. (2005).21 As with the excise tax, an unpaid intangible tax is collectible only through the use of criminal laws and the substantial penalties imposed and collected by the Florida Department of Revenue. See § 199.282(1) (2005) Fla. Stat. (making willful failure to pay intangible tax a third-degree felony); § 199.282(2)-(3) Fla. Stat. (2005) (assessing penalties); §12C-2.007, Fla. Admin. Code (assessing penalties and interest). Finally, analogous to the language of section 201.08(b) concerning future advances, section 199.282(4) states with respect to intangible taxes: “No mortgage, deed of trust, or other lien upon real property situated in this state shall be enforceable in any Florida court . . . until the nonrecurring tax imposed by this chapter . . . has been paid.” However, just like section 201.08(b), section 199.282(4) nowhere imposes an obligation on a judge of this or any other court to enforce collection of the tax.22 There is no doubt, as Judge Warner eloquently wrote in Glenn Wright Homes, the state has a substantial interest in ens...

...2 the lender’s failure to pay the requisite taxes rendered the note and mortgage unenforceable, making the instruments unenforceable when the final judgment was entered. In support of this argument, Appellant relies on sections 201.08(1)(b) and 199.282(4), Florida Statutes (respectively imposing a documentary stamp tax and an intangible tax). § 201.08(1)(b), Fla. Stat. (2018); § 199.282(4), Fla....

...(“The mortgage, trust deed, or other instrument shall not be enforceable in any court of this state as to any such advance unless and until the tax due thereon upon each advance that may have been made thereunder has been paid.”) (emphasis added); § 199.282(4), Fla....

...The correct interpretation of the mortgage is that the $28,000 amount was noted on the face of Appellant’s mortgage for declaring the amount due for nonrecurring intangible tax purposes only, which, the document reveals, was paid in the amount of $56 under section 199.282(5), Florida Statutes^ — the correct amount due for a $28,000 statement of market value. Section 199.282(5) does not limit recovery in foreclosure to the amount on which the non-recurring intangible tax was paid. § 199.282(5), Fla....

...ainst AIS is described as "related to and arising out of origination of mortgage and foreclosure action thereon, including fraud, abuse of process, and related mortgage, including to set aside final judgment on various grounds, including pursuant to section 199.282." Florida has opted out of the federal exemptions, and thus the Debtor is entitled to rely on Florida exemptions, which are enumerated in chapter 222 of the Florida Statutes....

...ause the lender’s failure to pay the requisite taxes rendered the note and mortgage unenforceable, making the instruments unenforceable when the final judgment was entered. In support of this argument, Appellant relies on sections 201.08(1)(b) and 199.282(4), Florida Statutes (2018) (respectively, imposing a documentary stamp tax and an intangible tax). §§ 201.08(1)(b), 199.282(4), Fla....

...[t]he mortgage . . . shall not be enforceable in any court of this state as to any such advance unless and until the tax due thereon upon each advance that may have been made thereunder has been paid.” § 201.08(1)(b), Fla. Stat. (emphasis added). Section 199.282(4), provides that [n]o mortgage ....

...be recorded in any public record of the state, until the nonrecurring tax imposed by this chapter, including any taxes due on future advances, has been paid and the clerk of circuit court collecting the tax has noted its payment on the instrument or given other receipt for it. § 199.282(4), Fla....

...The appellee, having submitted proof that the documentary stamp and intangible taxes were paid, albeit after the final judgment entered in the trial court, we can proceed to determine the merits of the appeal. When this court becomes aware that the necessary taxes have not been paid on a note, both sections 199.282(4) and 201.08(1)(b), Florida Statutes (2018), compel this court to act no further until the tax is paid. “[N]o mortgage . . . shall be enforceable in any Florida court, . . . until the nonrecurring tax imposed by this chapter, including any taxes due on future advances, has been paid . . . .” § 199.282(4), Fla....