First In Time, First In Right

26 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• United States v. Roessling
  280 F.2d 933· 5th Cir.· 1960-07-19 ·cited 28×
  The state court decree quieting title did not extinguish the Government's mortgage lien because the federal lien was superior to the state tax lien.
• Bank OF S. Palm Beaches v. Stockton
  473 So. 2d 1358· Fla. 4th DCA· 1985-07-31 ·cited 25×
  Bank of South Palm Beaches appeals a foreclosure judgment that gave lien priority to SWD over the bank's earlier-recorded mortgage, despite the well-established 'first in time, first in right' rule. The court reversed, holding that equity courts cannot disregard established legal
• Rice Inv. Co. v. United States
  625 F.2d 565· 5th Cir.· 1980-09-04 ·cited 22×
  The federal tax lien primes a security interest in after-acquired inventory if the inventory was not acquired within 46 days of the tax lien filing, as required by 26 U.S.C. § 6323(c).
• MacAtee, Inc. v. United States
  214 F.2d 717· 5th Cir.· 1954-06-30 ·cited 18×
  The court held that federal tax liens arising from assessment dates are prior to subsequently filed state attachment liens, even if notice of the tax lien was filed later. However, the court reversed the foreclosure order due to the taxpayer's absence as a party.
• Rodriguez v. Escambron Dev. Corp.
  740 F.2d 92· 1st Cir.· 1984-08-01 ·cited 16×
  A federal tax lien, once attached, is not extinguished by a subsequent state law doctrine of acquisitive prescription (adverse possession) that retroactively vests title in a third party.
• United States v. Elta Mae Christensen
  269 F.2d 624· 9th Cir.· 1959-08-03 ·cited 14×
  Payment of local taxes by a prior mortgagee after federal tax liens have been recorded does not grant the mortgagee a lien superior to the federal tax liens.
• Holly Lake Ass'n v. Fed. Nat'l Mortg. Ass'n
  660 So. 2d 266· Fla.· 1995-07-06 ·cited 11×
  The Florida Supreme Court held that a homeowners' association's lien for unpaid assessments does not have priority over an intervening mortgage unless the declaration of covenants contains specific language indicating the lien relates back to the declaration's filing date or othe
• United States v. ED Lusk Constr. Co., Inc.
  504 F.2d 328· 10th Cir.· 1974-10-23 ·cited 11×
  A federal tax lien has priority over an unperfected security interest when the government lacks actual knowledge of the security interest, even if filed in the same location.
• Paul D. Pearlstein for Sardis, Inc. v. U.S. Small Bus. Admin. Appeal of Dist. of Columbia Gov't
  719 F.2d 1169· D.C. Cir.· 1983-10-14 ·cited 10×
  The court held that the priority of liens in bankruptcy, including tax liens, is determined by applicable nonbankruptcy law, not by federal 'first in time' principles unless explicitly stated.
• Walter E. Heller & Co. Se., Inc. v. Petition of B.W. Williams, Jr.
  450 So. 2d 521· Fla. 3d DCA· 1984-04-03 ·cited 9×
  Walter E. Heller & Company appealed a trial court order denying its priority claim to funds owed to a delinquent personal property taxpayer. The Florida appellate court reversed, holding that the county's tax lien on other personal property is a general lien subordinate to the ta
• In re Kimura v. Battley
  969 F.2d 806· 9th Cir.· 1992-07-10 ·cited 8×
  A federal tax lien attaches to the proceeds of an Alaska liquor license, and state law cannot grant priority to trade creditors over a properly filed federal tax lien.
• Capuano v. United States
  955 F.2d 1427· 11th Cir.· 1992-03-17 ·cited 8×
  Attorney Capuano brought a wrongful levy action under 26 U.S.C. § 7426 to recover a $25,000 fee from a $100,000 settlement check in a forfeiture case, after the IRS levied on the check and negotiated it without his consent despite being a named payee. The Eleventh Circuit reverse
• NEW England Mut. Life Ins. Co. v. Podhurst
  690 So. 2d 1354· Fla. 3d DCA· 1997-03-26 ·cited 7×
  New England Mutual Life Insurance Company appeals orders directing it to disburse escrowed insurance proceeds to a law firm for contingent fees. The court reverses, holding that the trial court lacked jurisdiction over the lender (a non-party) and that, on the merits, the lender'
• City OF Palm BAY v. Wells Fargo Bank, N.A.
  57 So. 3d 226· Fla. 5th DCA· 2011-01-21 ·cited 4×
  The City of Palm Bay appealed a summary judgment against it in a mortgage foreclosure action, arguing that its municipal code enforcement liens have superpriority over a prior recorded mortgage. The Florida appellate court held that Palm Bay's ordinance granting such superpriorit
• Monarch Life Ins. Co. v. Elam
  918 F.2d 201· D.C. Cir.· 1990-11-09 ·cited 4×
  The court certified two questions of District of Columbia law regarding attorney charging liens to the District of Columbia Court of Appeals, rather than resolving them itself.
• United States v. Saidman
  231 F.2d 503· D.C. Cir.· 1956-03-01 ·cited 4×
  The landlord's statutory lien on the tenant's personal chattels on the premises is a specific and perfected lien that takes priority over the general statutory priority claims of the United States and the District of Columbia for unpaid taxes.
• U.S. Bank Nat'l Ass'n v. Grant
  180 So. 3d 1092· Fla. 4th DCA· 2015-12-02 ·cited 2×
  U.S. Bank seeks to foreclose on a property subject to both a mortgage lien and a homeowners association assessment lien. The court holds that the mortgage lien takes priority over the association lien because the declaration of covenants lacks the specific language required by Ho
• Nat'l Loan Invs., L.P. v. Carlton Burgher
  742 So. 2d 406· Fla. 4th DCA· 1999-09-01 ·cited 2×
  A prior recorded mortgage has priority over a subsequently filed mechanic's lien, and a court cannot disregard this rule based on equitable considerations or claims of unreasonable forbearance.
• Ass'n OF Poinciana Villages v. Avatar Props., Inc.
  724 So. 2d 585· Fla. 5th DCA· 1998-10-23 ·cited 2×
  The Association of Poinciana Villages appealed a summary judgment finding that Avatar Properties' purchase money mortgage had priority over the Association's lien for unpaid assessments on property in the homeowners development. The court reversed, holding that the Association's
• Fed. Nat'l Mortg. Ass'n v. McKESSON
  639 So. 2d 78· Fla. 4th DCA· 1994-05-25 ·cited 2×
  A homeowners' association's lien does not have priority over an intervening recorded mortgage unless the declaration clearly states the lien relates back or takes priority.
• Rapid Surplus Recovery LLC v. Penthouse N. Ass'n, Inc.
  Fla. 4th DCA· 2024-10-02
  Rapid Surplus Recovery LLC appealed the trial court's award of surplus foreclosure funds to Ryan & Rick, LLC, a superior lienholder. The appellate court reversed, holding that only subordinate lienholders are entitled to surplus funds, and as the assignee of the owner of record,
• United States v. Roberts
  788 F. Supp. 555· S.D. Fla.· 1991-10-08
  An easement created after a mortgage is extinguished by the mortgage's foreclosure, and the issue of a statutory way of necessity for the landlocked parcel is for state court.
• United States v. BIG Value Supermarkets, Inc.
  898 F.2d 493· 6th Cir.· 1990-03-12
  A vendee's interest in real property under an Ohio land installment contract is not limited to the amount paid on the contract, and a federal tax lien attaches to the full extent of that interest.
• United States v. Feinstein
  717 F. Supp. 1552· S.D. Fla.· 1989-08-15
  The United States sought to foreclose federal tax liens against real property where the taxpayer's name was misspelled on the filed lien notice. The court held that a minor misspelling of the taxpayer's name did not invalidate the tax lien because a reasonable inspection of the p
• City OF Dallas v. United States
  369 F.2d 645· 5th Cir.· 1966-12-12
  The court held that the federal tax lien was superior to the municipal personal property tax lien because the city's lien was inchoate and not certain in amount when the federal lien attached.