Tax Lien Foreclosure

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

• United States v. Schneider
  926 F.2d 777· 8th Cir.· 1991-02-28 ·cited 4×
  The court held that the notice of appeal was procedurally defective as to all parties except Wilbert Schneider, and he lacked standing to challenge the foreclosure of the entireties property.
• 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.
• Kovacs v. United States
  355 F.2d 349· 9th Cir.· 1966-01-07 ·cited 4×
• Brooks v. Fla. Home Mortg. Co.
  165 So. 2d 238· Fla. 1st DCA· 1964-06-09 ·cited 4×
  A tax certificate holder cannot recover attorney's fees or title search costs in a tax lien foreclosure action unless authorized by statute or agreement.
• City OF Ormond Beach v. Cook
  81 So. 2d 481· Fla.· 1955-06-15 ·cited 4×
  The City of Ormond Beach withheld tax certificate sales pending Board review, and a taxpayer sought declaratory relief claiming the city must follow statutory procedures for selling delinquent tax certificates. The Florida Supreme Court held that the city had discretion to use an
• City of Buffalo v. Plainfield Hotel Corp.
  177 F.2d 425· 2d Cir.· 1949-11-02 ·cited 4×
  The court held that the petition for removal was untimely filed, as the state court proceedings had advanced too far.
• Benas v. Maher
  128 F.2d 247· 8th Cir.· 1942-05-19 ·cited 4×
  The court held that a tax sale conducted without adhering to the procedural requirements of the applicable 1939 Missouri statute was void, and that the purchaser's inequitable conduct barred equitable relief.
• Rorick v. United States Sugar Corp.
  120 F.2d 418· 5th Cir.· 1941-05-29 ·cited 4×
  Bondholders of the Everglades Drainage District cannot foreclose tax liens in federal equity court; their remedy is mandamus to compel officers to perform their duties.
• Gertrude All Douglass v. Tax Equities
  144 Fla. 791· Fla.· 1940-10-04 ·cited 4×
  Tax Equities, Inc. sought to foreclose a tax deed against the Douglasses in a second foreclosure action. The Florida Supreme Court reversed, holding that the tax deed holder's conduct in the prior foreclosure—treating the tax deed as a lien rather than a title transfer—estopped i
• Adams v. F. Ellison Adams and wife
  131 Fla. 777· Fla.· 1938-03-15 ·cited 4×
  This case involves a widow's attempt to eject a current property owner, arguing a prior tax foreclosure proceeding against her was void. The court affirmed the lower court's decision, holding that the tax foreclosure was valid and thus barred the ejectment action.
• Boley v. Hilbun
  124 Fla. 583· Fla.· 1936-05-29 ·cited 4×
  This case concerns the foreclosure of tax sale certificates. The court held that recent legislative acts validated tax assessments and provided a method for enforcing tax liens, even if there were minor irregularities in the original assessment, as long as due process was afforde
• W. Gregory Smith under Declaration of Tr. v. Green
  159 Fla. 319· Fla.· 1947-07-18 ·cited 3×
  This case addresses whether a property owner may challenge the adequacy of foreclosure proceedings on county tax liens. The Florida Supreme Court reversed the trial court's dismissal, holding that the property owner stated valid claims for relief by alleging that the county faile
• Sarasota-Fruitville Drainage Dist. v. ALL Lands Within Said Drainage Dist. Upon Which Drainage Taxes FOR THE Year 1928 Have NOT Been Paid
  157 Fla. 207· Fla.· 1946-03-22 ·cited 3×
  The Florida Supreme Court reversed a chancery court's denial of a writ of assistance to place a drainage district in possession of tax-foreclosed property. The respondents (heirs of the original owner) failed to establish adverse possession because they did not provide clear noti
• Meriwether v. Kilbee
  154 Fla. 631· Fla.· 1944-06-27 ·cited 3×
  This case involves a dispute over whether lands acquired by a drainage district through tax foreclosure can be subject to execution under a common law judgment. The Florida Supreme Court held that such lands are held in trust for the benefit of all creditors of the district and a
• Ocean Beach Improvement Co. & Edward E. Stevens v. Jenkins
  142 Fla. 273· Fla.· 1940-03-19 ·cited 3×
  The Florida Supreme Court affirmed the dismissal of a bill to cancel tax certificates and a master's deed obtained by S. J. Jenkins through tax foreclosure proceedings. The court held that the tax certificates were properly obtained and enforceable as a lien despite minor discrep
• N. Inv. Corp. v. Mut. Realty Co.
  128 Fla. 374· Fla.· 1937-06-03 ·cited 3×
  Northern Investment Corporation, holder of state and county tax sale certificates, sought to foreclose on property and have the City of Fort Myers' municipal tax liens adjudicated in a single suit. The trial court dismissed the City as a party defendant, but the Florida Supreme C
• First Nat'l Bank of Bradenton v. Albee
  125 Fla. 171· Fla.· 1936-08-06 ·cited 3×
  The Florida Supreme Court reversed a lower court's denial of defendants' motions to dismiss in a tax certificate foreclosure case, holding that a mortgage holder who acquires tax sale certificates cannot use foreclosure of those certificates to effectively foreclose the underlyin
• Tax Sec. Corp. v. Bird
  114 Fla. 840· Fla.· 1934-04-26 ·cited 3×
  Tax Securities Corporation sought mandamus to compel a circuit court judge to issue an order of publication for service of process against a non-resident national bank in a tax certificate foreclosure proceeding. The Florida Supreme Court held that while the specific statutes cit
• McDonald Mortg. & Realty Co. v. Tax Sec. Corp.
  112 Fla. 622· Fla.· 1933-11-10 ·cited 3×
  McDonald Mortgage & Realty Co. sought to foreclose municipal tax certificates issued by the City of Largo, but the Florida Supreme Court reversed the lower court's denial of defendant's motion to dismiss, finding the certificates themselves violated the city's charter provisions
• Hendricks v. Town of Green Cove Springs
  103 Fla. 81· Fla.· 1931-10-14 ·cited 3×
  This case involves a taxpayer challenging a municipal tax lien foreclosure. The court held that a legislative act validating tax assessments cured the town's procedural defect of levying taxes by resolution instead of ordinance, as required by its charter.
• Smith v. Roy H. Amidon for Highlands City
  102 Fla. 492· Fla.· 1931-07-21 ·cited 3×
  This case concerns whether lands excluded from a municipality are still liable for taxes assessed before exclusion but paid after. The court held that such lands are released from all municipal debts and liabilities upon exclusion.
• United States v. Spoor
  838 F.3d 1197· 11th Cir.· 2016-10-04 ·cited 2×
  The United States appealed a district court decision that an executor's administrative expense claims had priority over a special deferred estate tax lien under I.R.C. § 6324A on property designated by agreement. The Eleventh Circuit reversed, holding that special estate tax lien
• United States v. 110-118 Riverside Tenants Corp.
  886 F.2d 514· 2d Cir.· 1989-09-28 ·cited 2×
  The federal tax lien attached to the entire proceeds of the cooperative apartment sale, but the Government must reimburse the Apartment Corporation for the costs and expenses incurred in the sale and eviction proceedings.
• United States v. Berman
  884 F.2d 916· 6th Cir.· 1989-09-07 ·cited 2×
  The court held that a statute of limitations defense raised for the first time on remand was properly refused, and that the conveyances were fraudulent. It also affirmed that notice and demand are not prerequisites for reducing tax assessments to judgment.
• United States v. Jenkins
  780 F.2d 518· 5th Cir.· 1986-01-15 ·cited 2×
  The Tax Court had jurisdiction over Leroy Jenkins because his letter constituted a petition, but lacked jurisdiction over Ann Jenkins as she did not sign the petition.
• United States v. Renato P. Varani
  780 F.2d 1296· 6th Cir.· 1986-01-06 ·cited 2×
  A tax deed purchaser's failure to provide statutory notice to a party in actual possession of the land renders the tax deed void, allowing a federal tax lienholder to foreclose.
• United States v. Ritter
  558 F.2d 1165· 4th Cir.· 1977-07-21 ·cited 2×
  A settlor cannot create a trust for their own benefit while shielding assets from creditors, as this violates public policy.
• Hal Simmons v. United States
  476 F.2d 715· 10th Cir.· 1973-04-02 ·cited 2×
  The court held that the Marihuana Tax Act excise tax provisions, despite their severity and collateral regulatory purpose, remain a valid civil tax that can be collected even when asserting the privilege against self-incrimination.
• John A. and Mary Sue Garcia v. United States
  421 F.2d 1231· 5th Cir.· 1970-01-20 ·cited 2×
  The court held that the purported trust was an agency arrangement, not a valid trust, and that the taxpayers' constitutional claims lacked merit.
• United States v. Home Life Ins. Co.
  355 F.2d 86· 2d Cir.· 1966-01-21 ·cited 2×
  The court held that a tax levy on an insurance policy does not reach the cash surrender value until the insured exercises the option to surrender the policy.
• Libby v. City of Yakutat
  206 F.2d 612· 9th Cir.· 1953-07-08 ·cited 2×
  The court held that a tax lien for real property taxes attaches only to the real property assessed, and a lien for personal property taxes attaches only to the personal property assessed; the city improperly ordered the sale of both real and personal property to satisfy a lump-su
• Palm Orange Groves, Inc. v. Yelvington
  159 Fla. 462· Fla.· 1947-08-01 ·cited 2×
  Palm Orange Groves challenged a writ of possession issued to the Yelvingtons following Volusia County's foreclosure on tax liens. The Florida Supreme Court affirmed the denial of certiorari, holding that the trial court properly struck certain portions of the answer to the rule t
• Florida Beaches v. Niagara INV. Co.
  148 F.2d 963· 5th Cir.· 1945-04-21 ·cited 2×
  The court held that the district court correctly determined legal title to the condemnation funds belonged to Niagara Investment Co., but affirmed without prejudice to Florida Beaches asserting equitable rights in another forum.
• Tampa S. R.R. Co. v. City of Bradenton
  122 Fla. 173· Fla.· 1935-10-03 ·cited 2×
  Tampa Southern Railroad Company challenged the City of Bradenton's property tax assessment, arguing that the assessor improperly valued the railroad's tracks and facilities by comparing them to properties used for other purposes rather than applying the same unit-basis principles
• Jackson v. Town of White Springs
  103 Fla. 872· Fla.· 1931-12-11 ·cited 2×
  The Florida Supreme Court affirmed a municipal foreclosure action by the Town of White Springs against Joe Jackson for unpaid property taxes. The court held that a tax foreclosure complaint need only allege ultimate facts and attach an assessment roll with sufficient property des
• Bostwick v. City of S. Jacksonville
  77 Fla. 860· Fla.· 1919-01-01 ·cited 2×
  The Florida Supreme Court reversed a lower court's decision, holding that a material variance between a property's description on a tax assessment roll and its actual description invalidated the tax lien. This ruling emphasized the importance of accurate property descriptions for
• United States v. 3809 Crain Ltd. P'ship
  884 F.2d 138· 4th Cir.· 1989-09-01 ·cited 1×
  The court held that First National's deed of trust was not a 'security interest' under the Tax Code because it was not supported by consideration reducible to money or money's worth, making it subordinate to the government's tax lien.
• Robards v. City of Eustis
  125 Fla. 740· Fla.· 1936-09-23 ·cited 1×
  The Florida Supreme Court reviewed a foreclosure decree for tax liens on four adjoining lots. The court found the decree flawed because it did not specify the amount due on each lot individually, preventing parties with interests in only some lots from redeeming their property wi
• United States v. Zenowia Baran
  996 F.2d 25· 2d Cir.· 1993-06-14
  The court held that the creation and valuation of the life estate were proper, but remanded for further consideration of equitable subrogation.
• Cong. Talcott Corp. v. Gruber
  993 F.2d 315· 3d Cir.· 1993-05-10
  The majority incorrectly granted summary judgment without adequate inquiry into Gruber's ownership interest under state law, which is a prerequisite for a valid tax levy.
• United States v. Molina
  764 F.2d 1132· 5th Cir.· 1985-07-08
  The court held that the district court erred in valuing the homestead interest by failing to account for concurrent ownership.
• Mariano YU v. Weaver
  364 So. 2d 539· Fla. 4th DCA· 1978-11-22
  Appellant Yu, owner of real property subject to a tax lien foreclosure, sought to vacate a final judgment and master's deed entered over two years after judgment by arguing the foreclosure procedure was improper and service was based on false sworn allegations. The court affirmed
• In re Penn Cent. Transp. Co.
  547 F.2d 208· 3d Cir.· 1976-12-28
  The court held that the Reorganization Court had jurisdiction over Penn Central's leasehold interest in the property and did not abuse its discretion in enjoining the City of New York's foreclosure action, affirming the order but with specific conditions.
• United States v. Bottenfield
  442 F.2d 1007· 3d Cir.· 1971-04-30
  The court held that the district court properly granted partial summary judgment because the taxpayers' tax liabilities were already established by prior Tax Court decisions and were res judicata.
• Nickolas Guerra, Sr. v. United States
  371 F.2d 584· 10th Cir.· 1966-12-30
  The court held that the defendant was a transferee liable for the tax, as he knowingly accepted delivery of the marihuana, and the tax is civil in nature.
• Fay Heasley v. The United States
  348 F.2d 40· 8th Cir.· 1965-07-16
  The court held that the plaintiffs' claims were barred by res judicata and collateral estoppel, as the issues had been previously litigated and decided in prior actions, and that the United States had not waived sovereign immunity.
• United States v. Schroeder
  348 F.2d 223· 8th Cir.· 1965-07-06
  The court held that the district court did not err in finding that Harry Schroeder made valid gifts of the three farm tracts to his son Richard, and thus the properties were not subject to Harry's tax liens.
• Garden City Inv., Inc. v. Nordberg
  176 So. 2d 341· Fla. 1st DCA· 1965-06-15
  Garden City Investment appealed from a foreclosure decree on municipal tax liens, challenging the trial court's refusal to award four cost items including attorney's fees, examination of abstract, stenographer's fees, and special assessment. The appellate court affirmed, holding
• Milloff v. United States & Abraham Goldkind
  306 F.2d 783· D.C. Cir.· 1962-06-14
  The court held that there was substantial evidence to support the district court's findings that the note and deed of trust were without consideration and fraudulent.
• Territory OF Alaska v. Am. CAN Co.
  269 F.2d 471· 9th Cir.· 1959-07-29
  A personal action may be brought for the collection of personal property taxes if the statutory remedy is inadequate, but not for real property taxes where an adequate statutory remedy exists.