Priority Of Liens

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

• In re Sylvin S. Perry v. Danning-Appellee
  487 F.2d 84· 9th Cir.· 1973-06-08 ·cited 6×
  A California Franchise Tax Board claim for unpaid income taxes, recorded as a lien, is not perfected against a bankruptcy trustee as to personal property because California law requires a levy to make such a lien enforceable against a bona fide purchaser.
• United States v. Fid. Philadelphia Tr. Co.
  459 F.2d 771· 3d Cir.· 1972-05-02 ·cited 6×
  Attorneys did not establish a perfected lien under Pennsylvania law that had priority over the federal tax lien, nor were they entitled to fees based on equitable principles for creating the fund.
• Simpson v. Simpson
  123 So. 2d 289· Fla. 2d DCA· 1960-09-07 ·cited 6×
  This case addresses whether a recorded mortgage securing future advances on property remains valid when the property acquires homestead status after the mortgage is recorded but before the loan is advanced. The court held that the mortgage becomes an effective lien from the date
• United States v. Liverpool & London & Globe INS. Co.
  209 F.2d 684· 5th Cir.· 1953-12-21 ·cited 6×
  The United States' tax lien, arising upon assessment and notice, takes priority over a prior served garnishment writ where no judgment was obtained by the garnishing creditor before the tax lien became valid.
• Nelson v. United States
  139 F.2d 162· 9th Cir.· 1943-11-23 ·cited 6×
  The court held that the United States' tax lien attached to after-acquired property, including the taxpayer's future grape crop, and was prior to the assignee's claim.
• The Favorite. the Hook Mountain. the Bear Mountain
  120 F.2d 899· 2d Cir.· 1941-06-13 ·cited 6×
  A preferred ship mortgage, properly recorded and endorsed, retains its priority even if not foreclosed immediately upon maturity, and this priority is not lost due to the analogy with bottomry bonds or laches.
• Marden v. The Elks Club
  138 Fla. 707· Fla.· 1939-06-23 ·cited 6×
  The Florida Supreme Court reversed a foreclosure decree that gave priority to holders of original 8% bonds over holders of refunding 6% bonds. The court held that bondholders who exchanged their original bonds for refunding bonds secured by a supplemental deed of trust on the sam
• Coombes v. Wheeler
  131 Fla. 593· Fla.· 1938-03-02 ·cited 6×
  This appeal challenges a foreclosure decree on a tax sale certificate, raising issues about inconsistent sale terms, confirmation of sale before payment, premature distribution of surplus, and allocation of surplus funds. The Florida Supreme Court affirmed the lower court's forec
• State Adjustment Co. v. Winslow
  117 Fla. 200· Fla.· 1934-11-09 ·cited 6×
  In this second appeal, the Florida Supreme Court reversed a modified final decree that improperly applied a special statute elevating special assessment liens to equal dignity with state and county ad valorem tax liens, violating constitutional uniformity requirements. The Court
• Johnson v. Emil Metzinger
  116 Fla. 262· Fla.· 1934-03-10 ·cited 6×
  Grace P. Johnson, a mortgagee holding one of five promissory notes secured by leasehold estates underlying the Fort Gatlin Hotel in Orlando, brought an equity suit for foreclosure and receivership. The trial court appointed a receiver but later ordered the receiver dispossessed a
• Travers v. Stevens
  108 Fla. 11· Fla.· 1933-01-11 ·cited 6×
  The Florida Supreme Court reversed a chancery court decree that had established superior lien priority for a mortgage held by Stevens over judgment liens obtained by Travers, Linebaugh, and Frazier. The court held that when a mortgagee formally released property from a mortgage a
• McKenzie M. Dunlap and M. T. Dunlap v. Teagle
  101 Fla. 721· Fla.· 1931-05-28 ·cited 6×
  A materialman's lien foreclosure case involving competing mortgage interests. The court held that a contractor's lien for labor and materials furnished during construction takes priority over a mortgage executed during the construction period, and that a prior mortgagee who volun
• The First Nat'l Bank of St. Augustine v. Kirkby
  43 Fla. 376· Fla.· 1901-06-01 ·cited 6×
  This case involves a dispute over liens claimed by employees of the East Florida Land and Produce Company against the company's mill, machinery, and lumber. The Florida Supreme Court affirmed some aspects of the trial court's decree granting labor liens to the employees, but reve
• Dell v. Marvin
  31 Fla. 152· Fla.· 1893-01-01 ·cited 6×
  Dell sought a supersedeas of a judgment in an interpleader action concerning the distribution of funds from a sheriff's sale among multiple creditors. The Florida Supreme Court held that Dell's bond was defective because it failed to include the required condition to indemnify ce
• Fed. Nat'l Mortg. Ass'n v. JKM Servs.
  256 So. 3d 961· Fla. 3d DCA· 2018-10-03 ·cited 5×
  FNMA appeals the denial of its motions to intervene in a condominium receivership proceeding and to determine amounts owed under Florida's Safe Harbor Statute. The court reverses, holding that FNMA was entitled to intervene, that the receivership lacked authority to bind FNMA wit
• Rahimi v. Global Discoveries
  252 So. 3d 804· Fla. 3d DCA· 2018-08-01 ·cited 5×
  Entitlement to surplus proceeds from a tax deed sale is determined at the time of the tax sale based on who held recorded liens and mortgages at that time, not at the time disputes over the surplus are later litigated. Regions Bank, as the mortgagee of record at the time of sale,
• LR5A-JV v. Little House, LLC
  50 So. 3d 691· Fla. 5th DCA· 2010-12-10 ·cited 5×
  LR5A-JV, LP appealed a trial court order setting a date for judicial sale of mortgaged property following a 2008 foreclosure judgment. The Fifth District held that Florida Statute § 45.031(1) authorizes the trial court to set a judicial sale date, and the trial court did not abus
• Peninsula Fed. Sav. & Loan Ass'n v. DKH Props., Ltd.
  616 So. 2d 1070· Fla. 3d DCA· 1993-04-06 ·cited 5×
  Peninsula Federal Savings and Loan Association appeals a judgment against it for damages and denying its counterclaim for foreclosure of a construction loan. The court reverses the tort and punitive damages awards, affirming that Peninsula properly negotiated a subordination agre
• Bateman v. Fed. Deposit Ins. Corp.
  970 F.2d 924· 1st Cir.· 1992-06-30 ·cited 5×
  The court held that a state law 'consent' for a mechanic's lien does not constitute an 'agreement' under the federal D'Oench, Duhme statute, and therefore does not deprive the contractor of priority over a pre-existing mortgage held by the FDIC.
• Millers Mut. Ins. Ass'n of Ill. v. Wassall
  738 F.2d 302· 8th Cir.· 1984-06-29 ·cited 5×
  An award of attorney fees to a stakeholder in an interpleader action cannot diminish the amount recovered by the United States under prior federal tax liens.
• In re Blease
  605 F.2d 97· 3d Cir.· 1979-08-23 ·cited 5×
  The court held that the trustee, under § 70(c) of the Bankruptcy Act, has the rights of a levying judicial lien creditor, granting priority over the state's undocketed tax liens.
• The Barnett Bank OF Tallahassee v. Applegate
  379 So. 2d 1284· Fla. 1st DCA· 1974-01-26 ·cited 5×
  Barnett Bank appeals from a judgment finding that the Applegates' vendor's lien on cattle was superior to Barnett's security interest and that Barnett must hold proceeds from the cattle's sale in trust for the Applegates. The court reversed, holding that Barnett's properly perfec
• Morrison Flying Serv. v. Deming Nat'l Bank
  404 F.2d 856· 5th Cir.· 1968-05-17 ·cited 5×
  The court held that Morrison's performance of its contract with Cisco constituted sufficient consideration for the Bank's promise to pay Morrison, establishing an equitable lien that had priority over the government's tax liens.
• Jordan v. Hamlett
  312 F.2d 121· 5th Cir.· 1963-01-09 ·cited 5×
• Remis v. United States
  273 F.2d 293· 1st Cir.· 1960-01-06 ·cited 5×
  The court held that 28 U.S.C. § 2410(a) waives sovereign immunity but does not create independent jurisdiction, and 28 U.S.C. § 1340 is inapplicable when the dispute concerns extinguishment of liens, not their validity or priority.
• Richter's Loan Co. v. United States
  235 F.2d 753· 5th Cir.· 1956-06-22 ·cited 5×
  The court held that a slight misspelling of a taxpayer's name on a federal tax lien notice, when the context and other information provided would not mislead a reasonable inquirer, does not invalidate the notice's constructive notice to a subsequent pledgee.
• Barton v. Metrojax Prop. Holdings, LLC
  207 So. 3d 304· Fla. 3d DCA· 2016-11-16 ·cited 4×
  MetroJax Property Holdings appealed a foreclosure judgment that subordinated its mortgage to the City of Key West's code compliance liens. The Florida Third District Court of Appeal held that section 701.02(1) does not apply to protect third-party creditors like the City against
• Fla. Bankers Ass'n v. Fla. Dev. Fin. Corp.
  176 So. 3d 1258· Fla.· 2015-10-15 ·cited 4×
  The Florida Supreme Court affirmed a circuit court's validation of bonds issued by the Florida Development Finance Corporation (FDFC) under the Property Assessed Clean Energy (PACE) Act, but remanded with instructions to amend bond documents to remove references to FDFC's authori
• Akbar Nikooie v. Jpmorgan Chase Bank, N.A.
  183 So. 3d 424· Fla. 3d DCA· 2014-12-10 ·cited 4×
  This appeal involves competing mortgage liens on Miami Beach real estate where multiple lenders made loans with recording and tax compliance issues. The court affirmed most of the trial court's priority determinations but reversed and remanded regarding Nikooie's lien priority an
• Robert C. Malt & Co. v. Carpet World Distribs., Inc.
  861 So. 2d 1285· Fla. 4th DCA· 2004-01-07 ·cited 4×
  The court held that a charging lien cannot be foreclosed and funds disbursed from the court registry prior to the termination of the underlying action and a showing that the funds were generated for the client through the attorney's services.
• Seligman v. N. Am. Mortg. Co.
  781 So. 2d 1159· Fla. 4th DCA· 2001-03-28 ·cited 4×
  Seligman appeals a foreclosure judgment on marital property mortgaged by her former husband after she filed for divorce and recorded a notice of lis pendens. The court reverses, holding that the lis pendens gave constructive notice of the pending dissolution action and subjected
• Dessie Mae Kerr v. Broward Cnty.
  718 So. 2d 197· Fla. 4th DCA· 1998-07-15 ·cited 4×
  The court held that a claimant to excess tax sale funds should not be denied their right to participate merely because the instrument creating their lien did not contain an address for notice.
• Litton Indus. Automation Sys., Inc. v. Nationwide Power Corp.
  106 F.3d 366· 11th Cir.· 1997-02-24 ·cited 4×
  Litton Industrial Automation Systems initiated an interpleader action to determine priority over $572,627.46 in disputed funds between Highlander International Corporation, which held an unperfected security interest in the funds, and the United States, which held a federal tax l
• Beason-Simons v. Avion Techs., Inc.
  662 So. 2d 1317· Fla. 4th DCA· 1995-11-01 ·cited 4×
  A landlord's statutory lien under Florida law is superior to an unpaid seller's unperfected security interest in equipment installed on leased premises. The court reversed the trial court's decision, holding that because the seller failed to perfect its security interest through
• Lynch Austin Realty, Inc. v. Engler
  647 So. 2d 988· Fla. 2d DCA· 1994-12-16 ·cited 4×
  Lynch Austin Realty appeals a judgment finding that guarantors of a commercial lease tortiously interfered with the landlord's lien rights by removing property from the leased premises. The court affirmed the finding of tortious interference but reversed the trial court's reducti
• Miller v. Alamo
  975 F.2d 547· 8th Cir.· 1992-09-21 ·cited 4×
  The court held that the proceeds from the sale of personal property were not the property of the delinquent taxpayer (Alamo) under Arkansas law, and therefore the federal tax lien could not attach to them.
• Stanley G. Makoroff for Guterl Special Steel Corp. v. The City OF Lockport
  916 F.2d 890· 3d Cir.· 1990-10-19 ·cited 4×
  The dissenting judge believes the court should defer to the Second Circuit's interpretation of New York tax law regarding the perfection of tax interests in bankruptcy.
• Roberts v. Hart
  573 So. 2d 12· Fla. 4th DCA· 1990-10-17 ·cited 4×
  Doris Roberts appealed a final judgment where the trial court reformed a mortgage in favor of the Harts, cancelled Roberts' mortgage as null and void, and established a priority order among multiple lienholders. The Fourth District Court of Appeal reversed, holding that Roberts'
• The United States v. Cont'l Ill. Nat'l Bank & Tr. Co. OF Chicago (individually & as agent for The Bank of Cal., N.A.
  889 F.2d 1248· 2d Cir.· 1989-11-16 ·cited 4×
  The court held that the "buyer in the ordinary course of business" defense is an affirmative defense, and that the lower courts abused their discretion by denying the appellant leave to amend its answer to assert this defense.
• Fed. Sav. & Loan Ins. v. Homes Int'l Dev. Corp.
  721 F. Supp. 290· S.D. Fla.· 1989-09-07 ·cited 4×
  The D'Oench, Duhme doctrine estops Twin from asserting its mechanics lien priority against FSLIC, as the doctrine protects FSLIC from unrecorded agreements that could mislead it in assessing the value of assets acquired from failed financial institutions.
• United States v. Safeco Ins. Co. OF Am., Inc.
  870 F.2d 338· 6th Cir.· 1989-03-16 ·cited 4×
  A federal tax lien attaches to a taxpayer's accrued but unpaid salary, even if disbursement is restricted by court order, because such accrued salary constitutes a property interest under federal law.
• United States v. Rotherham
  836 F.2d 359· 7th Cir.· 1988-01-11 ·cited 4×
  The court held that the appellant's security interest was subordinate to the government's tax liens because he failed to perfect his interest before the IRS seized the property, and the income tax lien was properly filed before the security interest attached.
• Allison ON THE Ocean, Inc. v. Paul's Carpet, Inc.
  479 So. 2d 188· Fla. 3d DCA· 1985-11-20 ·cited 4×
  Allison on the Ocean appeals the trial court's denial of its motion to stay a sheriff's sale, arguing it acquired title to the hotel property free and clear of Paul's Carpet's judgment lien. The court reversed, holding that Paul's Carpet's mechanic's lien took priority over its j
• S. Shore Bank v. Tony MAT, Inc.
  712 F.2d 896· 3d Cir.· 1983-07-29 ·cited 4×
  An unrecorded conveyance of an aircraft is invalid against a third party with a properly recorded security interest, even if the third party had actual notice of the unrecorded conveyance prior to recording its own interest.
• Sarmiento v. Stockton
  399 So. 2d 1057· Fla. 3d DCA· 1981-06-16 ·cited 4×
  A judgment creditor appealed a summary judgment holding that a mortgage executed to a third-party lender was superior to his prior recorded judgment lien against the property owner. The court affirmed, holding that a mortgage securing part of the purchase price qualifies as a pur
• SUN First Nat'l Bank OF Orlando v. Miller
  397 So. 2d 943· Fla. 5th DCA· 1981-04-08 ·cited 4×
  Sun First National Bank appealed a judgment finding that the Florida Department of Revenue's tax lien on two motor vehicles was superior to the bank's security interest. The court affirmed, holding that because the Department became a lien creditor before the bank perfected its s
• G. W. Martin Seawall, Inc. v. Flagship First Nat'l Bank OF Miami
  388 So. 2d 623· Fla. 4th DCA· 1980-09-24 ·cited 4×
• United States v. Public Auction Yard
  637 F.2d 613· 9th Cir.· 1980-08-15 ·cited 4×
  The court held that the Montana statute, as interpreted by Montana courts, shields a livestock auction yard from conversion liability when the secured party fails to strictly comply with the statutory notice filing requirements, even if the auction yard had actual notice.
• In re the Bank OF Cal. v. United States
  520 F.2d 302· 9th Cir.· 1975-07-08 ·cited 4×
  A holder of a foreign judgment becomes a judgment lien creditor under 26 U.S.C. § 6323(a) upon registration of the judgment in the state, even if not yet final in that state, provided the lien is specific and perfected.
• In re Riss Tanning Corp. v. United States
  468 F.2d 1211· 2d Cir.· 1972-10-27 ·cited 4×