Tax Lien Foreclosure

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

• The Sivort Co. v. The State
  136 Fla. 179· Fla.· 1939-01-27 ·cited 14×
  The Florida Supreme Court affirmed the trial court's denial of a motion to dismiss a bill of complaint seeking to foreclose tax certificates. The court held that no statutory authorization is required for the State to foreclose tax liens, as tax sale certificates constitute a lie
• Coral Gables Props., Inc. v. Stopler
  115 Fla. 231· Fla.· 1934-06-11 ·cited 14×
  This case concerns the priority of tax liens and the requirements for foreclosing on tax sale certificates. The court reversed a lower court's decision that granted priority to later tax liens over earlier ones and also found the foreclosure bill defective for failing to allege p
• Vaughn C. Payne and Edith Pruitt Payne v. United States
  247 F.2d 481· 8th Cir.· 1957-08-08 ·cited 13×
  The court held that a wife's signature on a tax return, placed where she assisted in preparation but not intending a joint return, does not create joint and several liability. However, properties purchased with a husband's funds that render him insolvent can be subjected to his t
• F. P. Baugh, Inc. v. Little Lake Lumber Co.
  297 F.2d 692· 9th Cir.· 1961-10-18 ·cited 12×
  The court held that a federal tax lien notice using 'et al.' is insufficient to establish a valid lien against the interests of unnamed partners, even if the property is a partnership asset.
• Early v. Sarasota-Fruitville Drainage Dist.
  67 So. 2d 441· Fla.· 1953-07-21 ·cited 12×
  Early and others sought to quash an order reinstating a tax lien foreclosure suit that had been dormant for nearly 20 years. The Florida Supreme Court held that the drainage district failed to show good cause for reinstatement under Florida statute, and the district's motion for
• Baylen St. Wharf Co. v. City of Pensacola
  39 So. 2d 66· Fla.· 1949-01-25 ·cited 12×
  The court considered whether a property owner could counterclaim for damages caused by a city's storm sewer in a tax foreclosure suit, and whether a separate injunction suit for the same issue could proceed. The court held that while counterclaims are generally not allowed in tax
• United States v. Davidson
  139 F.2d 908· 5th Cir.· 1943-12-20 ·cited 12×
  The United States did not acquire legal or equitable title to the grain elevator until February 24, 1937, making it subject to taxation for that year. Sovereign immunity bars counterclaims against the United States without specific statutory consent.
• George W. Hendricks and his wife v. Williams
  151 Fla. 538· Fla.· 1942-10-09 ·cited 12×
  The Florida Supreme Court considers whether a defendant in a tax lien foreclosure suit can file a counterclaim against co-defendants where the original plaintiff (the City of Jacksonville) is not a party to the counterclaim. The court holds that such a counterclaim is improper be
• Verona Burns v. Minerva Campbell
  131 Fla. 630· Fla.· 1938-03-03 ·cited 12×
  The Florida Supreme Court affirmed a lower court's decree foreclosing on tax certificates and a special assessment lien. The court found the property description in the tax certificates legally sufficient and supported by expert testimony, and upheld the adjudication of the City
• Patterson v. Crenshaw
  110 Fla. 310· Fla.· 1933-05-24 ·cited 12×
  Patterson purchased a tax certificate and filed to foreclose the lien, seeking recovery of the certificate's face value plus subsequent taxes paid. The trial court sustained a demurrer claiming the amount sought violated Florida tax certificate redemption statutes, but the Suprem
• Mary M. Warren and her husband v. Creevey
  87 Fla. 46· Fla.· 1924-01-26 ·cited 12×
  In this mortgage foreclosure case, the Florida Supreme Court held that a mortgagee may foreclose a mortgage for default in payment of interest even before the principal note's maturity date, without an explicit acceleration clause, provided the mortgage contains language authoriz
• Haynsworth v. Polk Cnty. Bldg. & Loan Ass'n
  111 Fla. 451· Fla.· 1933-07-18 ·cited 11×
  A mortgagee sought to redeem mortgaged property from a city tax lien foreclosure, claiming the city had agreed to allow installment payments on taxes before initiating foreclosure. The Florida Supreme Court affirmed the lower court's overruling of the city's motion to dismiss, ho
• United States v. McMAHAN
  569 F.2d 889· 5th Cir.· 1978-03-17 ·cited 10×
  A defendant in an action to enforce the 100% penalty under 26 U.S.C. §§ 6671(b) and 6672 has a right to a jury trial on the issue of whether they are a "person" and whether they violated the statute, even when the government also seeks equitable relief.
• United States v. Wilson
  333 F.2d 147· 3d Cir.· 1964-04-10 ·cited 10×
  An insurance company seeking costs in a tax lien foreclosure action cannot recover if doing so would impair the government's tax lien.
• United States v. Wilson
  333 F.2d 137· 3d Cir.· 1964-04-10 ·cited 10×
  The court held that the government is entitled to the cash surrender value of the insurance policies as of the date of the court's judgment, not the date of tax lien attachment or notice of levy.
• Skillman v. Baker
  142 So. 2d 113· Fla. 1st DCA· 1962-06-07 ·cited 10×
  This case involves a dispute over a tax lien foreclosure. The appellate court affirmed the dismissal of the foreclosure claim but reversed the decision regarding the refund of taxes paid by the plaintiff, holding that the city should have refunded the plaintiff's payment upon red
• Nassau Realty Co., Inc. v. City of Jacksonville
  144 Fla. 754· Fla.· 1940-11-12 ·cited 10×
  The court considered a petition for certiorari regarding the recording of a tax foreclosure decree. The petitioner argued that the decree was void because it wasn't recorded in the judgment lien record as required by a 1939 Act. The court denied the petition, holding that the Act
• City of Bradenton v. N. Inv. Corp.
  121 Fla. 470· Fla.· 1935-10-30 ·cited 9×
  The Florida Supreme Court affirmed that a municipality's foreclosure of its own tax certificates extinguishes its tax lien and merges it into the title acquired, preventing the municipality from later using those certificates as a defense against a foreclosure suit by holders of
• Lee v. Walter-Keogh
  105 Fla. 199· Fla.· 1932-04-19 ·cited 9×
  The Florida Supreme Court reversed a trial court's decision striking municipal tax certificates from a foreclosure suit, holding that a court of chancery with jurisdiction over state and county tax certificates under Chapter 14572 may also foreclose municipal tax certificates aga
• Rumeli v. City of Tampa
  48 Fla. 112· Fla.· 1904-06-01 ·cited 9×
  The Florida Supreme Court reversed a foreclosure decree against Frank F. Rumeli due to defective constructive service of process, holding that the affidavit supporting service lacked the signature and seal of an authorized officer, making it legally insufficient.
• United States v. Rogers
  649 F.2d 1117· 5th Cir.· 1981-07-06 ·cited 8×
  The Fifth Circuit held that a federal tax lien cannot be foreclosed against a Texas homestead when one spouse has no tax liability and Texas law treats the homestead interest as a property right, not merely an exemption.
• United States v. Dean
  519 F.2d 624· 6th Cir.· 1975-07-14 ·cited 8×
  The court held that the notice of appeal, though filed prematurely, would be construed as applicable to the final judgment entered later, and that the appellants' objections to the jeopardy assessment were without merit.
• Rexach v. United States
  390 F.2d 631· 1st Cir.· 1968-03-11 ·cited 8×
  The court held that the government's obligation to a citizen does not depend on the citizen's subjective receipt of benefits, and therefore, continued citizenship creates a tax liability regardless of perceived reciprocal obligations.
• Schlothan v. Territory OF Alaska
  276 F.2d 806· 9th Cir.· 1960-02-09 ·cited 8×
  The court held that the Alaska tax lien statute, which grants priority to tax liens over other encumbrances regardless of whether the taxed activity occurred on the encumbered property, does not violate the Due Process or Equal Protection clauses of the Constitution, nor does it
• United States v. Metro. Life Ins. Co.
  256 F.2d 17· 4th Cir.· 1958-01-14 ·cited 8×
  A federal tax lien attaches to the cash surrender value of a life insurance policy, and the government can foreclose on this interest even if the insured has not elected to take the cash surrender value and is beyond the court's personal jurisdiction.
• Town of Agawam v. Connors
  159 F.2d 360· 1st Cir.· 1947-01-07 ·cited 8×
  A bankruptcy court cannot enjoin or supersede a state court's foreclosure proceedings on a statutory right of redemption when the state court acquired jurisdiction first.
• Boston & Fla. Atl. Coast Land Co. v. Ricker Alford & Madison Realty Co.
  150 Fla. 296· Fla.· 1942-03-27 ·cited 8×
  Ricker Alford purchased tax certificates under the Murphy Act for $232.57 and sought to foreclose them for the face value of $4,204.36, netting a profit of $3,971.79. The Florida Supreme Court held that an equity purchaser of tax certificates is restricted to recovering only the
• Suits v. Hillsborough Cnty.
  147 Fla. 53· Fla.· 1941-05-06 ·cited 8×
  The Florida Supreme Court upheld a county's right to foreclose tax sale certificate liens held by the State and affirmed the constitutionality of the statute authorizing such foreclosure suits. The court rejected challenges to the county's standing, the statute's validity under s
• Clark v. Hollingsworth
  138 Fla. 2· Fla.· 1939-05-12 ·cited 7×
  Clark purchased invalid tax sale certificates and sought to enforce a lien against the property despite the tax deed issued from those certificates being void due to procedural defects. The Florida Supreme Court held that Clark, as the purchaser of valid tax certificates, retains
• Broadwater v. City of Tampashores
  126 Fla. 116· Fla.· 1936-11-09 ·cited 7×
  The Florida Supreme Court affirmed an order denying a motion to dismiss in a tax foreclosure action brought by the City of Tampashores against delinquent properties. The court held that tax certificate descriptions need not be perfectly certain at the outset, as they may be clari
• City of Marianna v. Russ
  114 Fla. 624· Fla.· 1934-04-27 ·cited 7×
  The City of Marianna appealed a foreclosure decree involving municipal tax liens, paving certificates, and personal property taxes assessed against the Russ property. The Florida Supreme Court upheld the validity of Chapter 14209 (1929) allowing interest on delinquent taxes from
• United States v. O'Callaghan
  805 F. Supp. 2d 1321· M.D. Fla.· 2011-08-04 ·cited 6×
  The court denied the defendants' motions for a stay pending appeal, finding no basis under Rules 62(d), (c), or (f) for suspending the money judgment or the order of sale without adequate security.
• Weigner v. The City OF NEW York
  852 F.2d 646· 2d Cir.· 1988-07-14 ·cited 6×
  The dissenting judge argues that New York City's tax foreclosure procedures are constitutionally invalid due to insufficient notice and arbitrary "release" provisions, violating due process and equal protection.
• United States v. Bertram L. Potemken
  841 F.2d 97· 4th Cir.· 1988-03-08 ·cited 6×
  The court held that the special federal estate tax lien has an absolute ten-year duration and is not tolled by filing a foreclosure action, but the government's complaint was sufficient to give notice of a claim to foreclose on general tax liens.
• Marilee Smith and S. C. Smith v. City OF Arcadia
  185 So. 2d 762· Fla. 2d DCA· 1966-04-20 ·cited 6×
  The City of Arcadia sought to foreclose municipal tax liens for delinquent 1923 taxes on property owned by the Smiths. The appellate court held that a 20-year statute of limitations applies to municipal tax assessments even when no tax certificate was issued, barring the city's c
• The Mut. Life Ins. Co. OF NEW York v. United States
  343 F.2d 71· 9th Cir.· 1965-03-03 ·cited 6×
  The court held that an insurer is not liable for the penalty under 26 U.S.C. § 6332(b) for failing to surrender the cash surrender value of an unmatured life insurance policy upon notice of levy and demand, as the cash surrender value does not constitute a present debt owed by th
• United States v. Stutsman Cnty. Implement Co., Inc.
  274 F.2d 733· 8th Cir.· 1960-01-21 ·cited 6×
  The court held that federal tax liens, once validly attached and noticed, cannot be discharged by a court based on equitable considerations alone, as statutory provisions govern their enforcement and removal.
• United States v. The Peelle Co.
  224 F.2d 667· 2d Cir.· 1955-06-09 ·cited 6×
  The court held that the appointment of a temporary and permanent receiver was proper under the statute, and the denial of motions to suppress affidavits and vacate the appointment was not erroneous.
• Bostwick v. Baldwin Drainage Dist.
  133 F.2d 1· 5th Cir.· 1943-01-22 ·cited 6×
  The court held that the federal court had jurisdiction over the tax foreclosure suits, and the decrees were not subject to collateral attack. Therefore, the Drainage District acquired good title.
• Miami Bank & Tr. Co. v. THE Rademacher Co.
  149 Fla. 24· Fla.· 1941-12-12 ·cited 6×
  The court held that an appeal must be dismissed if necessary parties, including the purchaser at a confirmed sale and other lienholders of equal dignity, are not joined within the appellate time limits.
• Gautier v. Town of Crescent City
  138 Fla. 573· Fla.· 1939-06-13 ·cited 6×
  The Florida Supreme Court affirmed a lower court decree foreclosing certain municipal tax liens held by the Town of Crescent City while dismissing others. The court held that municipal tax liens may be foreclosed under Chapter 15038 even when evidenced only by tax rolls rather th
• City of Haines City v. Certain Lands Upon Which Taxes and Special Assessments Are Delinquent (Severed as to N. D. Cass and Margaret B. Smith and Ida W. Smith
  130 Fla. 379· Fla.· 1937-12-16 ·cited 6×
  The City of Haines City attempted to foreclose on delinquent taxes and special assessments, but property owners offered to pay with bond coupons. The city had issued bonds with an ordinance stating coupons were receivable for taxes, but lacked statutory authority to do so. The co
• Burns v. Minerva Campbell
  120 Fla. 60· Fla.· 1935-06-11 ·cited 6×
  The Florida Supreme Court affirmed an order denying a motion to dismiss a tax lien foreclosure suit, finding the land description in the bill of complaint sufficient on its face.
• King Lumber & Mfg. Co. v. State of Fla. & Cnty. of Hillsborough
  106 Fla. 680· Fla.· 1932-09-17 ·cited 6×
  The Florida Supreme Court upheld the state's and county's right to seek injunctive relief against King Lumber & Manufacturing Company to prevent the removal of timber from land subject to tax sale certificates held by the State. The court held that equity courts may enjoin waste
• Platt v. The City of Punta Gorda
  98 Fla. 1242· Fla.· 1930-01-06 ·cited 6×
  The Florida Supreme Court dismissed an appeal from a tax lien foreclosure sale because the purchaser at the master's sale, a necessary party to the appeal, was not made a party and did not appear in the appellate court.
• Mac Rohde v. United States
  415 F.2d 695· 9th Cir.· 1969-08-29 ·cited 5×
  A taxpayer's waiver of the statute of limitations on tax collection is not effective unless signed by the District Director, as required by Treasury Regulation 301.6502(a)(2)(i).
• Certain Lands on which Taxes Are Delinquent v. City of Stuart
  137 Fla. 784· Fla.· 1939-05-09 ·cited 5×
  The Florida Supreme Court upheld a foreclosure of delinquent tax liens brought by the City of Stuart under Chapter 15038, Acts of 1931. The court rejected the property owner's challenges to the bill's sufficiency, the foreclosure procedure, and the municipality's legal existence,
• Alfred H. Wagg Corp. v. F. L. Stitt & Co., Inc.
  95 Fla. 748· Fla.· 1928-04-17 ·cited 5×
  Alfred H. Wagg Corporation sought to intervene in a drainage district tax lien foreclosure suit to contest the sale of property it had purchased pendente lite without notice. The Florida Supreme Court held that because no lis pendens notice was properly filed and recorded as requ
• Laurel Kelly v. Green Tree Servicing, LLC.
  300 So. 3d 244· Fla. 4th DCA· 2020-07-29 ·cited 4×
  A tax lien under section 197.122(1), Florida Statutes, is a first lien superior to other liens only on the specific property against which the taxes have been assessed. Because the taxes were assessed against Martin County property and not the St. Lucie County property, the tax l
• Ritter v. Ross
  992 F.2d 750· 7th Cir.· 1993-05-07 ·cited 4×
  The court held that federal district courts lack subject matter jurisdiction to review state court judgments, even when framed as civil rights claims, under the Rooker-Feldman doctrine.