Tax Deed Sale Notice Requirements

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

• Dawson v. Abe Saada
  608 So. 2d 806· Fla.· 1992-11-25 ·cited 88×
  The Florida Supreme Court held that while failure to comply with notice requirements of section 197.522 invalidates a tax deed, the notice requirement of section 197.522(2) (sheriff service) is directory only, not mandatory. The court affirmed that section 197.522(1) (clerk's cer
• Hightower v. Hogan
  69 Fla. 86· Fla.· 1915-03-30 ·cited 47×
  In this ejectment action, the Florida Supreme Court held that a tax deed issued in 1911 was void because the required statutory notice of application for the deed was mailed to a former owner rather than the current owner or the person last paying taxes on the property, rendering
• The Clark-Ray-Johnson Co. v. Williford
  62 Fla. 453· Fla.· 1911-06-01 ·cited 40×
  The Florida Supreme Court affirmed the cancellation of a tax deed as a cloud on title, holding that the tax deed was void because the statutory notice requirements were not strictly complied with. The court ruled that mandatory statutory provisions protecting a property owner's r
• Dick Palmer v. Thomas
  284 So. 2d 709· Fla. 1st DCA· 1973-11-13 ·cited 39×
  Dick Palmer appeals a trial court judgment voiding his tax deed to lands in Columbia County, Florida. The appellate court affirmed the judgment on procedural grounds, holding that Palmer's substantive defenses regarding the validity of the tax deed were waived by his failure to a
• Susye Belle Wells v. Jefferson Thomas
  78 So. 2d 378· Fla.· 1955-02-23 ·cited 24×
  The Florida Supreme Court reviewed an appeal concerning the validity of a tax deed for Tract 2, which was granted via summary judgment to F. Willard Hyslop. The primary issue was the validity of a C. N. Ashmore tax deed, which the lower court found fatally defective.
• Kester v. Nellie L. Cowan Bostwick (formerly Nellie L. Cowan) a widow
  153 Fla. 437· Fla.· 1943-07-30 ·cited 22×
  A Florida Supreme Court case determining the validity of a tax deed acquired by Kester for Pompano Beach property and establishing the measure of mesne profits owed to the rightful owner who recovered through ejectment. The court held the tax deed invalid due to insufficient prop
• Gulabrai S. Alwani and Anita Gulabrai Alwani v. Slocum
  540 So. 2d 908· Fla. 2d DCA· 1989-03-29 ·cited 19×
  Appellants who owned Florida real property failed to pay ad valorem taxes and did not receive notice of tax sales because notices were misdirected to an incorrect address in Hong Kong instead of the United Arab Emirates. The court affirmed the judgment quieting title in the tax c
• Beaty v. Inlet Beach, Inc.
  151 Fla. 495· Fla.· 1942-09-29 ·cited 19×
  A Florida Supreme Court case concerning title to property at Inlet Beach, with a complex procedural history involving tax deeds, mortgage foreclosure, and dissolution of a corporate property owner. The court upheld Inlet Beach, Inc.'s title based on a mortgage foreclosure, findin
• DELTA Prop. Mgmt., Inc. v. Profile Invs., Inc.
  875 So. 2d 443· Fla.· 2004-05-13 ·cited 18×
  The Florida Supreme Court held that when a clerk of court mails notice of a tax deed sale, the clerk must use the address of the titleholder as it appears on the latest tax assessment roll available at the time of mailing, not merely the address provided in the tax collector's st
• ZOE M. Dudemaine v. Shaw
  153 Fla. 899· Fla.· 1944-01-04 ·cited 17×
  A mortgagee who assigned a mortgage just before filing suit to foreclose appealed the dismissal of her amended complaint, which attempted to void a tax deed issued to the property after lis pendens was recorded. The Florida Supreme Court affirmed the dismissal, holding that the p
• Stubbs v. Cummings
  336 So. 2d 412· Fla. 1st DCA· 1976-08-19 ·cited 16×
  The executrix of Bella Hicks's estate challenged a tax deed issued to defendants on property that Hicks owned but was listed on tax rolls under a prior owner's name. The executrix argued the tax deed violated due process because Hicks was judicially declared incompetent and had n
• Carmella L. Alper v. LaFRANCIS
  155 So. 2d 405· Fla. 2d DCA· 1963-07-12 ·cited 12×
  The Florida District Court of Appeal affirmed a summary judgment dismissing plaintiff's tax deed action, holding that a single notice of tax deed sale mailed to both spouses at one address, rather than separate notices to each spouse, fails to comply with the statutory notice req
• Mirabella v. Kickliter
  113 So. 2d 397· Fla. 2d DCA· 1959-06-12 ·cited 12×
  Appellant Mirabella sued to quiet title to property inherited from her deceased father, but the defendants DuBose obtained a tax deed and prevailed on their counterclaim. The court reversed because the tax deed application was premature under the Soldiers' and Sailors' Civil Reli
• Nail v. Browning
  73 Fla. 316· Fla.· 1917-02-09 ·cited 12×
  In this ejectment action, the Florida Supreme Court reversed a trial court judgment for the plaintiff based on tax deeds, holding that the tax deeds were void due to an invalid assessment and improper notice to the property owner. The decision establishes that valid assessment an
• Kidder v. Emilio Cirelli
  821 So. 2d 1106· Fla. 5th DCA· 2002-06-07 ·cited 11×
  A property owner challenged the constitutionality of Florida's tax deed notice statute, arguing that due process requires the clerk to search for alternative addresses when certified mail notice is returned undeliverable. The Fifth District Court of Appeal held that the statutory
• Elmore S. Bailey v. Folks
  182 So. 2d 477· Fla. 1st DCA· 1966-02-10 ·cited 9×
  Bailey, who held a recorded tax deed and was listed as the last taxpayer, challenged a 1960 tax deed issued by the clerk after the clerk mailed notice to different persons named on the tax roll instead of to Bailey. The court held that the statute requiring notice to the 'owner'
• Baron v. Errict Rhett & Errict Rhett Youth Found., Inc.
  847 So. 2d 1032· Fla. 4th DCA· 2003-05-14 ·cited 8×
  Marilyn and Ronald Baron appealed a summary judgment quieting title to real property in favor of Errict Rhett and his youth foundation. The Fourth District affirmed, holding that when a clerk delays scheduling a tax sale beyond a reasonable time after an application is filed and
• Weiss v. Prudential Enters., Inc.
  387 So. 2d 457· Fla. 1st DCA· 1980-08-14 ·cited 8×
  The court held that a tax deed is void if the clerk fails to strictly adhere to the statutory notice requirements, even if the notice was sent to a more current address than the one listed on the conveyance.
• Tindel v. W. N. Griffin and wife
  157 Fla. 156· Fla.· 1946-03-08 ·cited 8×
  Appellant Tindel sought to vacate a tax deed issued to Griffin on a 1941 tax certificate, alleging various statutory irregularities in the tax deed issuance process. The Florida Supreme Court affirmed the trial court's dismissal, holding that under Florida law the tax deed was va
• Johnson v. Ada DuPont
  63 Fla. 200· Fla.· 1912-01-01 ·cited 8×
  This case concerns the validity of a tax deed used as the basis for title in an ejectment action. The court affirmed the lower court's decision, holding that the plaintiff's tax deed was valid and the defendant's tax deed was invalid due to procedural defects.
• Wright v. Spriggs
  567 So. 2d 3· Fla. 4th DCA· 1990-06-20 ·cited 6×
  Robert Wright appealed a summary judgment in a tax deed sale cancellation case where Broward County failed to provide him notice of the sale despite his being the record owner of the property. The court reversed and remanded, holding that Wright retained a vested ownership intere
• M. T. Fountain as Clerk of the Cir. Court of Walton Cnty. v. State of Fla. ex rel McCaskill Inv. Co.
  94 Fla. 746· Fla.· 1927-10-21 ·cited 6×
  This case concerns the right of a property owner to redeem land from a tax sale. The court held that the owner's right to redeem persists until a tax deed is issued, even if the statutory redemption period has technically passed, as long as no tax deed has been finalized.
• Buffum v. Ernest J. Lytle and Others
  66 Fla. 355· Fla.· 1913-11-25 ·cited 6×
  The court reversed a lower court's dismissal of a mortgage foreclosure suit. It found that a son's acquisition of a tax deed for the mortgaged property, while in a position of trust and aware of the mortgage, constituted a fraudulent attempt to extinguish the lien and was therefo
• Gaines v. Russ
  60 Fla. 317· Fla.· 1910-06-01 ·cited 6×
  Russ sought to cancel a tenancy agreement signed under alleged duress and void a tax deed, but the Florida Supreme Court held that the County Judge's determination of tenancy was conclusive and the bill stated no equity once tenancy was established.
• Profile Invs., Inc. v. DELTA Prop. Mgmt., Inc.
  913 So. 2d 661· Fla. 1st DCA· 2005-09-08 ·cited 4×
  Profile Investments challenges summary judgment in a tax deed sale dispute where Delta Property Management claims it did not receive proper notice of the tax sale because the clerk mailed notice to an outdated address. The court reverses summary judgment, finding material factual
• Kovaleski v. Tallahassee Title Co. & St. Paul Fire & Marine Ins. Co.
  391 So. 2d 315· Fla. 1st DCA· 1980-12-11 ·cited 4×
  Kovaleski purchased a tax deed at public auction and later paid the record titleholders Shaw and Chestnut $6,000 to clear title, then sued the title abstractor for negligently omitting their names from the title search report. The court held that because Kovaleski's tax deed was
• Schafer v. Eradio Abreu
  905 So. 2d 947· Fla. 3d DCA· 2005-06-22 ·cited 3×
  The Schafers challenged a tax deed sale of their property to Eradio Abreu, claiming they never received proper notice of the tax sale. The court reversed the summary judgment in favor of Abreu, holding that Florida law required the tax collector to send notice to the address list
• Profile Invs., Inc. v. DELTA Prop. Mgmt., Inc.
  19 So. 3d 1013· Fla. 1st DCA· 2009-08-26 ·cited 2×
  Profile Investments appeals a summary judgment that invalidated a tax deed it obtained through a tax certificate sale, after the trial court applied recent Supreme Court decisions to impose additional notice requirements beyond those specified in Florida statute. The First Distri
• Michael R. Bostwick & Todd F. Bostwick v. Edrick G. Clukies
  801 So. 2d 961· Fla. 5th DCA· 2001-11-09 ·cited 2×
  Bostwick challenged a tax deed sale that resulted in loss of his property interest. The appellate court affirmed the quiet title judgment, rejecting Bostwick's arguments that the tax deed was invalid due to inadequate notice and defects in the tax collector's statement.
• Bullock v. Houston Realty & Inv., Inc.
  739 So. 2d 1251· Fla. 4th DCA· 1999-08-18 ·cited 2×
  The court held that while the clerk had no duty to search for the lienholder's address, the lienholder was not prejudiced by lack of notice because she later received notice and was able to assert her interest. The court also found the trial court's requirement of a deposit to be
• Mid-State Homes, Inc. v. Reed
  332 So. 2d 43· Fla. 1st DCA· 1976-04-23 ·cited 2×
  Mid-State Homes, the legal record titleholder of property, sued to set aside a tax deed sale, claiming the county clerk failed to provide it notice before the sale. The Florida appellate court affirmed the tax deed sale, holding that under Florida Statute 197.256, when the titleh
• A. R. Stewart and wife v. Vartan Gadarian
  141 So. 2d 289· Fla. 1st DCA· 1962-05-22 ·cited 2×
  A tax deed is void if notice of application is not published in substantial compliance with statutory requirements, leading to reversal of a decree quieting title in the tax deed holder.
• Bentley v. Rosebud Cnty.
  230 F.2d 1· 9th Cir.· 1956-02-01 ·cited 2×
  A tax deed is invalid if the county treasurer lacks jurisdiction due to insufficient affidavits showing compliance with statutory notice requirements. A prior quiet title judgment is not a bar if the court lacked jurisdiction over a specifically named party.
• Dafero Invs., LLC v. Estrella De Oro, LLC
  Fla. 3d DCA· 2025-02-05
  Dafero Investments appeals a summary judgment that invalidated its tax deed to a condominium unit after finding that due process required the Clerk to search corporate records for notice. The court reversed, holding that the statutory notice procedures in Florida's tax code, supp
• Dafero Invs., LLC v. Estrella De Oro, LLC
  Fla. 3d DCA· 2025-02-05
  Constitutional due process in tax deed sales requires only the reasonable notice steps identified in Jones v. Flowers and Delta Property Management—including certified mail, regular mail, posting, and publication—and does not require the clerk to conduct an open-ended search of g
• Surna Constr., Inc. v. Morrill
  50 So. 3d 47· Fla. 5th DCA· 2010-12-03
  Surna Construction appealed a summary judgment voiding a tax deed sale of an easement property in Bay Vista Estates. The court affirmed the trial court's decision that the tax deed was void because Philip Morrill, owner of contiguous property, was entitled to notice under Florida
• S. Inv. Props., Inc. v. Icon Invs., LLC
  988 So. 2d 1114· Fla. 5th DCA· 2008-07-18
  South Investment Properties appealed the cancellation of tax deeds for two condominium units, arguing the clerk followed proper statutory procedures for tax deed sales. The court held that when a property owner fails to notify tax authorities of an address change, the clerk's com
• United States v. Marion Cnty.
  1993 U.S. Dist. LEXIS 6061· M.D. Fla.· 1993-03-31
  A validly issued tax deed under Florida law extinguishes a prior VA mortgage lien, as federal law does not grant the VA lien priority over nondiscriminatory state tax laws.
• Tangeman v. Sjoblom
  106 Fla. 379· Fla.· 1932-08-04
  This case involves a widow challenging the validity of tax deeds issued to a defendant who later took possession of her land. The court affirmed the lower court's decision to sustain a demurrer, finding the suit was filed too late under relevant statutes of limitations and potent