Tax Lien Foreclosure

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

• City of Tampa v. Colgan
  121 Fla. 218· Fla.· 1935-10-15 ·cited 87×
  The City of Tampa sought to foreclose a tax lien on hotel and apartment property for back taxes assessed in 1929-1931. The Florida Supreme Court affirmed a reduction in the assessed valuation of the improvements from $195,000 to $100,000, holding that the tax assessor's method of
• Burtnieks v. The City OF NEW York
  716 F.2d 982· 2d Cir.· 1983-08-26 ·cited 82×
  The court held that the district court erred in granting summary judgment because the existence of an emergency and the impracticality of a pre-deprivation hearing were material facts that were contested and required further factual development.
• City of Sanford v. Dial
  104 Fla. 1· Fla.· 1932-01-12 ·cited 82×
  The Florida Supreme Court affirmed an order overruling demurrers in a tax certificate foreclosure action, holding that municipal special assessment liens are subordinate to state and county tax liens, and that purchasers at judicial sales of foreclosed properties take title subje
• Townsend Burns Ridgeway and J. Louis Houle v. Peacock
  100 Fla. 1297· Fla.· 1930-11-20 ·cited 70×
  This case concerns the constitutionality of a Florida statute (Chapter 14572, Acts of 1929) that allowed for the sale of tax sale certificates held by the state for less than their face value after the redemption period expired. The court affirmed the lower court's decision, find
• United States v. Lease
  346 F.2d 696· 2d Cir.· 1965-06-09 ·cited 50×
  The court held that a taxpayer challenging a tax assessment in a collection case bears the burden of persuading the fact finder by a preponderance of the evidence that the assessment is incorrect.
• The City of Coral Gables v. Certain Lands Upon Which Taxes Are Delinquent
  110 Fla. 189· Fla.· 1933-05-10 ·cited 48×
  The Florida Supreme Court upheld a 1931 statutory procedure for enforcing delinquent tax liens through summary judicial proceedings in rem against property. The Court rejected constitutional challenges to the statute's notice and service provisions, holding that the procedure pro
• Tax Sec. Corp. v. Peggie Borland
  103 Fla. 63· Fla.· 1931-10-14 ·cited 48×
  Tax Securities Corporation sought ejectment based on a tax deed, but the Florida Supreme Court held the deed void due to fatal defects in its issuance, particularly that the published notice differed from the filed notice and proof of publication was filed after the deed was issu
• Milton v. City of Marianna
  107 Fla. 251· Fla.· 1932-11-16 ·cited 46×
  The Florida Supreme Court upheld a special legislative act authorizing the City of Marianna to foreclose tax liens in a single equity suit against multiple parcels of land owned by different taxpayers, rejecting constitutional challenges that the procedure violated the separation
• Townsend Burns Ridgeway v. Reese
  100 Fla. 1304· Fla.· 1930-11-20 ·cited 46×
  The Florida Supreme Court upheld the constitutionality of Chapter 14572, Acts of 1929, which provides a foreclosure remedy for tax certificate holders after the two-year redemption period expires. The court rejected the property owners' challenge to both the statute and the valid
• United States v. Sullivan
  333 F.2d 100· 3d Cir.· 1964-04-10 ·cited 44×
  The government's general tax lien attached to the cash surrender value of the life insurance policies at the time of the levy, and subsequent policy loans for premium payments did not reduce the insurer's liability to the government.
• Certain Lots Upon Which Taxes Are Delinquent v. Town OF Monticello
  159 Fla. 134· Fla.· 1947-02-21 ·cited 39×
  The Florida Supreme Court upheld a tax foreclosure by the Town of Monticello against delinquent property owners, holding that procedural defects in the assessment and collection of municipal taxes became directory rather than mandatory after 1929, and that any remaining irregular
• Blanche S. Torreyson v. Mollie Dutton
  137 Fla. 683· Fla.· 1939-05-16 ·cited 36×
  Torreyson sought to foreclose a mortgage executed by Mollie Dutton in 1926. Dutton reacquired the mortgaged property in 1937 after it had been sold at a tax sale foreclosure (due to unpaid taxes that were Dutton's obligation under the mortgage). The Florida Supreme Court held tha
• Tr. Co. of Fla. v. City of Tampa
  103 Fla. 628· Fla.· 1931-11-20 ·cited 35×
  The Florida Supreme Court affirmed that a city's bill of complaint to foreclose a tax lien need only allege ultimate facts and provide a certified copy of the assessment roll, even if the property description is incomplete or indefinite. The court held that defects in property de
• United States v. Leone Bosurgi
  530 F.2d 1105· 2d Cir.· 1976-01-29 ·cited 34×
  The court held that summary judgment for SAICI was erroneous because genuine issues of material fact existed regarding the ownership of the Bosurgi account, and the denial of the government's motion for summary judgment was affirmed.
• Carey v. Town of Gulfport & B. T. Sauls
  140 Fla. 40· Fla.· 1939-09-15 ·cited 33×
  The court considered whether an attorney's fees must be paid immediately upon substitution or can be secured and paid later. The court held that when attorneys are discharged without cause due to political changes, their fees should be paid as a condition precedent to substitutio
• Parker v. Town oe Callahan
  115 Fla. 266· Fla.· 1934-01-01 ·cited 33×
  The Florida Supreme Court reviewed foreclosure suits by the Town of Callahan for unpaid municipal taxes levied during 1922-1928. The Court struck down a provision of the validating statute that purported to eliminate limitations on tax liens and attorney's fees, finding it violat
• Sarasota-Fruitville Drainage Dist. v. Certain Lands Within Said Dist. Upon Which Drainage Taxes FOR THE Year 1952 Have NOT Been Paid
  80 So. 2d 335· Fla.· 1955-02-23 ·cited 32×
  The Sarasota-Fruitville Drainage District sought to foreclose on drainage tax liens for unpaid 1952 taxes and requested a notice to defend to be issued and published. The trial court refused to issue the notice, citing lack of statutory authority and constitutional concerns.
• Coombes v. City of Coral Gables
  124 Fla. 374· Fla.· 1936-05-27 ·cited 32×
  The Florida Supreme Court reversed a trial court decree enforcing municipal tax liens against property owners, holding that tax assessments based on grossly excessive valuations, discriminatory assessments between improved and unimproved property, and systematic omissions of pers
• Florida v. United States
  285 F.2d 596· 8th Cir.· 1960-12-22 ·cited 31×
  The court held that it had jurisdiction to hear the appeal from the order appointing a temporary receiver but lacked jurisdiction to hear the appeal from the ex parte order directing the marshal to seize assets.
• Allison Realty Co. v. Graves Inv. Co.
  115 Fla. 48· Fla.· 1934-05-25 ·cited 31×
  Florida Supreme Court holds that state, county, and municipal tax liens are first liens of equal dignity regardless of the year for which taxes were assessed, and that a subsequent year's tax lien does not have priority over a prior year's tax lien. The court reverses the lower c
• Dimmitt & Owens Fin., Inc. v. United States
  787 F.2d 1186· 7th Cir.· 1986-04-09 ·cited 30×
  The court held that the federal tax lien was validly filed in Illinois and that the district court did not abuse its discretion in vacating a default judgment against the government.
• W. B. Harbeson Lumber Co. v. Geneva Mill Co.
  116 Fla. 342· Fla.· 1934-07-26 ·cited 30×
  This case concerns whether a tax lien holder who forecloses on tax sale certificates can have the value of timber they unlawfully removed from the property credited against their lien. The court held that such value should be credited, as the tax lien holder has a duty to do equi
• S. Drainage Dist. & J. P. Conrad v. State
  93 Fla. 672· Fla.· 1927-04-01 ·cited 30×
  The Florida Supreme Court upheld the State Board of Education's bill seeking to quiet title to school lands against tax liens and deeds issued by the Southern Drainage District. The court held that a suit to foreclose drainage tax liens on state-owned school lands constitutes a s
• W. 132 Feet of S. Half of Se. Quarter of Sw. Quarter of Sw. Quarter of Section Twenty-six v. The City of Orlando
  80 Fla. 233· Fla.· 1920-06-01 ·cited 28×
  In this Florida tax lien foreclosure case, the Supreme Court affirmed a writ of assistance granted to the tax sale purchaser, holding that appellants Virginia Burns and John Jones, who merely possessed the property without showing any legal interest, lacked standing to challenge
• Burnetha Fleming v. Fleming
  130 Fla. 264· Fla.· 1937-11-19 ·cited 27×
  The appellate court affirmed the dismissal of a bill of review seeking to cancel a tax lien foreclosure decree. The court found the allegations in the bill were insufficient to prove lack of jurisdiction, despite claims of inadequate notice.
• Johnson v. Riverland Levee Dist.
  117 F.2d 711· 8th Cir.· 1941-02-14 ·cited 26×
  The court held that the federal court lacked jurisdiction due to destroyed diversity of citizenship and the existence of an adequate remedy at law under Missouri statutes, precluding equitable relief.
• United States v. McQUADE
  579 F.2d 1180· 9th Cir.· 1978-08-11 ·cited 24×
  The court held that a district court has discretionary authority under 28 U.S.C. § 1915(d) to appoint counsel for indigent civil litigants, and its erroneous refusal to consider this authority requires remand.
• G. M. Leasing Corp. v. The United States
  514 F.2d 935· 10th Cir.· 1975-05-01 ·cited 24×
  The court held that the trial court erred in finding the appellee was not the taxpayer's alter ego, in deeming the IRS levy illegal, and in voiding the tax assessments. The court reversed the judgment in favor of the appellee and intervenor on most counts.
• Dixon v. City of Cocoa
  106 Fla. 855· Fla.· 1932-09-30 ·cited 24×
  The Florida Supreme Court reversed a lower court's decision overruling a demurrer in a tax foreclosure case, holding that the property description in the city's assessment roll was fatally insufficient to support a valid tax lien. The court held that tax assessments require descr
• The City of Orlando v. Nannie B. Giles and James L. Giles
  51 Fla. 422· Fla.· 1906-01-01 ·cited 24×
  The City of Orlando appeals a lower court order that referred the tax foreclosure case to a master to determine equitable assessments rather than granting immediate foreclosure. The Florida Supreme Court reverses, holding that the Legislature validly legalized prior tax assessmen
• United States v. Bank OF Celina
  721 F.2d 163· 6th Cir.· 1983-11-15 ·cited 23×
  Once a federal tax lien attaches to a taxpayer's property, that property remains subject to the lien even if the taxpayer's interest is extinguished under state law before the government enforces the lien.
• N. Inv. Corp. v. Coppock
  134 Fla. 168· Fla.· 1938-10-05 ·cited 22×
  Northern Investment Corporation appeals an order denying confirmation of a judicial sale of real estate in a tax foreclosure proceeding. The Florida Supreme Court affirms, holding that inadequacy of price alone does not warrant setting aside a regularly conducted judicial sale un
• City OF Fort Myers v. Florida Reitman
  149 Fla. 203· Fla.· 1941-12-30 ·cited 21×
  The Florida Supreme Court held that tax assessments containing errors in the owner's name or excessive valuations do not nullify the taxpayer's obligation to pay legally authorized taxes. The court reversed the lower court's dismissal and permitted the taxpayer to pursue equitabl
• United States v. Est. of Claude Beresford Pearce
  498 F.2d 847· 3d Cir.· 1974-05-31 ·cited 20×
  The order granting a sequestration of stock to prevent transfer is appealable under 28 U.S.C. § 1292(a) as it is functionally equivalent to an injunction or receivership.
• City of Miami v. Certain Lands Upon Which City of Miami Taxes & Liens Are Delinquent
  126 Fla. 781· Fla.· 1937-01-08 ·cited 19×
  This case concerns whether a city's in rem tax foreclosure proceeding under a special statute can extinguish the rights of holders of other tax certificates on the same land that are of equal dignity. The court held that such a proceeding is limited to foreclosing the delinquent
• Moyer v. Jess Mathas
  458 F.2d 431· 5th Cir.· 1972-04-06 ·cited 18×
  The court held that the government's tax lien was valid and enforceable because the suit to reduce the assessments to judgment was filed within the six-year statute of limitations, and the plaintiff, as a transferee, could not collaterally attack the prior tax assessments.
• Pipola v. Chicco
  274 F.2d 909· 2d Cir.· 1960-01-21 ·cited 18×
  Purchasers of real estate cannot challenge the merits of a tax assessment underlying a federal tax lien in an action brought under 28 U.S.C. § 2410, but they are entitled to interest on a senior mortgage paid off at closing.
• Shaw v. Morrison
  145 Fla. 443· Fla.· 1941-01-07 ·cited 18×
  Alfred Shaw sought to foreclose tax liens and recover the face amount of tax sale certificates, but the Florida Supreme Court affirmed a decree limiting his recovery to the amount he actually paid for the liens plus interest and costs. The court upheld the lower court's allowance
• Campbell v. State
  133 Fla. 638· Fla.· 1938-07-28 ·cited 18×
  The Florida Supreme Court reversed a judgment requiring a drainage district to levy a second tax to pay two judgments owed to plaintiffs. The Court held that the district must first exhaust collection efforts on the existing 1936 tax levy and liens before imposing an additional l
• Lucile Harris v. City of Sarasota
  132 Fla. 568· Fla.· 1938-05-14 ·cited 18×
  This case concerns an appeal from an order denying a motion to vacate a final decree of foreclosure on land sold for delinquent municipal taxes. The appellate court affirmed the denial, holding that the original foreclosure proceedings were valid in rem actions, even if the clerk
• Belle C. Brickell v. Palbicke
  123 Fla. 508· Fla.· 1936-03-30 ·cited 18×
  This case concerns the foreclosure of tax sale certificates. The court held that the descriptions of the property in both the state/county and municipal tax certificates were fatally defective, preventing foreclosure.
• Tax Sec. Corp. v. Manatee Co.
  115 Fla. 655· Fla.· 1934-06-27 ·cited 18×
  Tax Securities Corporation sought to foreclose tax sale certificates for unpaid 1925 taxes on lands in Manatee County. The Myakka Company, a mortgagee, challenged the foreclosure by alleging the underlying tax assessments were illegal and fraudulently excessive due to systematic
• Mrs. Louise Smith v. Floyd
  115 Fla. 535· Fla.· 1934-06-21 ·cited 18×
  The Florida Supreme Court affirmed a lower court's decision to set aside a tax foreclosure sale confirmation and order a new sale. The court found that the initial sale and confirmation were invalid because the final decree had not been filed and recorded prior to these actions,
• Pinellas Cnty. v. W. T. Banks & Martha C. Banks
  154 Fla. 582· Fla.· 1944-05-26 ·cited 17×
  The Florida Supreme Court held that tax sale certificates held by individual investors are protected property rights that cannot be invalidated by subsequent legislation, and that Chapter 22079, Acts of 1943, does not affect certificates purchased under the Murphy Act. The court
• Frank J. Abel (Arlene Abel Cummins v. Ellis Campbell
  334 F.2d 339· 5th Cir.· 1964-07-10 ·cited 16×
  The court held that Section 7421(a) of the Internal Revenue Code bars injunctive relief against tax collection, and the taxpayer's situation did not fall within any statutory exceptions.
• State v. Millard B. Smith
  126 Fla. 72· Fla.· 1936-10-30 ·cited 16×
  The Florida Supreme Court addressed whether a drainage district's suit to foreclose on unpaid drainage tax liens must proceed as a strictly in rem action against the land or as a quasi in rem action requiring personal service or constructive service on individual property owners.
• Hoye v. United States & Robert A. Riddell
  277 F.2d 116· 9th Cir.· 1960-03-17 ·cited 15×
  Federal internal revenue statutes authorizing tax levies are supreme over state procedural statutes, and a city controller must comply with a federal levy demand, though personal liability for penalties may be avoided by seeking judicial determination.
• Hyland v. Rodney
  142 Fla. 319· Fla.· 1939-07-11 ·cited 15×
  A Florida widow sought to enjoin the issuance of a tax deed on her homestead property based on a tax certificate issued over four years earlier. The court affirmed the dismissal of her complaint, holding that the holder of a matured tax certificate may redeem subsequent tax liens
• Ingemar Johansson v. United States
  336 F.2d 809· 5th Cir.· 1964-09-02 ·cited 14×
  The court held that the taxpayer was subject to U.S. taxes on income earned from boxing matches in the U.S., and that a claimed $250,000 setoff was subject to further factual determination by the district court.
• Bernice Higgs Banks v. Shaw
  144 Fla. 550· Fla.· 1940-10-08 ·cited 14×
  This case addresses whether property owners can redeem tax sale certificates by paying only the actual amount the certificate holder expended, plus interest, rather than the full face value of the certificates. The Florida Supreme Court held that in equity, owners are entitled to