Tax Lien Priority

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

• 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
• Lovett v. Lee
  141 Fla. 395· Fla.· 1940-01-16 ·cited 52×
  The Florida Supreme Court reversed a lower court decision denying landlords' claims for priority over the State's tax lien for unpaid chain store taxes. The court held that landlords' liens for rent on property usually kept on leased premises attach at the commencement of tenancy
• United States Fid. & Guar. Co. v. The United States
  475 F.2d 1377· Ct. Cl.· 1973-03-16 ·cited 39×
  The dissenting judge would have used third-party practice to award unexpended contract funds to subcontractors, disagreeing with the majority's disposition which leaves them dependent on the defendant.
• Mabry v. Knabb
  151 Fla. 432· Fla.· 1942-06-05 ·cited 34×
  A collusive settlement between a trustee and tenant to deprive the trustee's attorneys of compensation for services is a fraud upon the attorneys, who may pursue the trustee's claims through continued prosecution of the suit; further, a tenant cannot claim a lien for tax payments
• 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
• Blanche S. Torreyson v. Mollie Dutton
  145 Fla. 169· Fla.· 1940-11-26 ·cited 30×
  The Florida Supreme Court affirmed a decree in a mortgage foreclosure dispute involving usury allegations. The court held that an assignment of a mortgage given to secure a loan, though absolute on its face, can be impeached by parol evidence, and that a lender who charged usurio
• Tex. Commerce Bank-Fort Worth, N.A. v. United States
  896 F.2d 152· 5th Cir.· 1990-03-16 ·cited 26×
  The court held that a bank could institute a wrongful levy action concerning property in which it claimed a superior lien, even before surrendering the property, and that doing so constituted reasonable cause to dishonor the levy, thus avoiding a penalty.
• Seaboard Sur. Co. v. United States
  306 F.2d 855· 9th Cir.· 1962-07-24 ·cited 26×
  The court held that appellants, as interpleaders who disclaimed interest in the fund, lacked standing to appeal the disbursement of that fund, and affirmed the judgment against them for costs and fees that diminished the fund.
• Jacksonville Expressway Auth. v. Milford
  115 So. 2d 778· Fla. 1st DCA· 1959-10-22 ·cited 24×
  The Jacksonville Expressway Authority appealed a condemnation judgment awarding property owners damages for a change in grade to an abutting street and prorating ad valorem tax liens between the owners and taxing authorities. The court reversed, holding that property owners canno
• City of New Orleans v. Harrell
  134 F.2d 399· 5th Cir.· 1943-03-12 ·cited 24×
  A statutory lien on personal property not accompanied by possession is subordinated to certain priorities under Section 67(c) of the Bankruptcy Act, even if valid under state law.
• 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
• Wm. P. Stuart v. Willis
  244 F.2d 925· 9th Cir.· 1957-01-16 ·cited 18×
  The court held that the Collector of Internal Revenue improperly levied upon funds due to a joint venture to satisfy the separate tax liability of one of the venturers.
• United States v. State OF Colo.
  872 F.2d 338· 10th Cir.· 1989-04-07 ·cited 16×
  The State's purchase of property at a tax sale, even without notice to the federal government, did not extinguish its senior tax lien through merger, thus preserving its priority over the federal tax lien.
• Md. Nat'l Bank v. The Mayor & City Council OF Baltimore
  723 F.2d 1138· 4th Cir.· 1983-12-19 ·cited 14×
  The court held that the City's lien for 1980-81 real estate taxes was not avoidable by the bankruptcy trustee under 11 U.S.C. § 545 because Maryland law permitted the perfection of this interest post-petition under 11 U.S.C. § 546(b).
• Underwood v. United States
  118 F.2d 760· 5th Cir.· 1941-03-04 ·cited 14×
  The court held that the United States' tax lien was superior to the unrecorded trust deed because the trust deed was void as to creditors until recorded.
• 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
• Corwin Consultants, Inc. v. The Interpublic Grp. OF Cos., Inc.
  512 F.2d 605· 2d Cir.· 1975-03-04 ·cited 13×
  Summary judgment was improperly granted due to a material question of fact regarding the taxpayer's residence.
• Sugar Bowl Drainage Dist. v. Sallie S. Miller
  120 Fla. 436· Fla.· 1935-07-12 ·cited 12×
  This case addresses the priority of tax liens. The court determined that state and county tax liens levied before a drainage district was formed take precedence over subsequent drainage tax liens on the same land.
• Palm Orange Groves v. Yelvington
  41 So.2d 883· Fla.· 1949-05-10 ·cited 11×
  The court reversed a writ of assistance that would have granted possession of land to the Yelvingtons, who acquired it through tax foreclosure. The appellant, Palm Orange Groves, had a long-standing claim and possession of the land, which was found to be superior to the Yelvingto
• Jefferson Standard Life Ins. Co. v. United States
  247 F.2d 777· 9th Cir.· 1957-08-21 ·cited 10×
  The court held that California law requires explicit legislative enactment for tax liens to take priority over pre-existing contract liens, and absent such enactment, priority is determined by the time of creation. The court also held that a secured creditor is entitled to post-b
• Phoenix Indem. Co. v. Earle
  218 F.2d 645· 9th Cir.· 1955-01-14 ·cited 10×
  The court held that perfected federal tax liens are superior to a surety's claim of subrogation to the rights of laborers and materialmen, and also superior to any assignment of contract funds not properly perfected under federal law.
• United States v. Doyle
  660 F.2d 277· 7th Cir.· 1981-09-17 ·cited 9×
  The court held that a district court's failure to rule on a tax assessment within the statutory 20-day period does not automatically void the assessment, and that the statute precluding appellate review of district court decisions under IRC § 7429(f) bars this appeal.
• 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
• Hattiebelle O. Simonson in Bankruptcy of the Estate of Max L. Druxman v. Granquist
  287 F.2d 489· 9th Cir.· 1961-02-01 ·cited 8×
  The court's holding is not explicitly stated as the author is concurring and expresses disagreement with precedent.
• Hillsborough Inv. Co. v. City OF Tampa
  149 Fla. 7· Fla.· 1941-12-12 ·cited 8×
  The Florida Supreme Court holds that a mortgagee who pays state and county taxes to protect its mortgage lien cannot be subrogated to the state's tax lien, but may recover the tax payments by adding them to the mortgage debt. The court rejected the mortgagee's assignee's claim th
• Raulerson v. United States
  786 F.2d 1090· 11th Cir.· 1986-04-15 ·cited 6×
  The court held that the federal courts lack subject matter jurisdiction because the United States has not waived sovereign immunity for suits seeking to compel the IRS to foreclose on specific property or determine priority between government agencies.
• Campagna-Turano Bakery, Inc. v. United States
  632 F.2d 39· 7th Cir.· 1980-10-03 ·cited 6×
  An interpleading debtor cannot recover costs and attorneys' fees at the expense of federal tax liens when the amount owed is insufficient to satisfy those liens.
• Nat'l Life & Accident Ins. Co. v. Parkinson
  136 F.2d 506· 10th Cir.· 1943-05-27 ·cited 6×
  The court held that the Board of County Commissioners' order reducing taxes was void, and the District Court's order permitting withdrawal of an appeal did not validate it, nor did the abstracter incur liability for failing to reflect the void proceedings.
• United States v. Euclid Nat'l Bank
  510 F.2d 461· 6th Cir.· 1975-02-12 ·cited 4×
  The court held that the bank's setoff of funds was ineffective against the government's tax lien because it occurred after the notice of levy was served.
• Commonwealth Of Mass. v. United States
  261 F.2d 449· 1st Cir.· 1958-11-19 ·cited 4×
  The court held that the appeal must be dismissed for lack of jurisdiction because no petition for allowance of appeal was filed, and the amount in controversy was less than $500.
• Hart v. United States
  207 F.2d 813· 8th Cir.· 1953-11-10 ·cited 4×
  The court held that while the United States could establish its tax lien priority in federal court, it could not enjoin the state court from administering property already in its custody.
• Trs. of Internal Improvement Fund of Fla. v. Sw. Tampa Storm Sewer Drainage Dist.
  142 F.2d 637· 5th Cir.· 1944-05-08 ·cited 4×
  The court held that the award for condemned land must satisfy the Drainage District's tax liens, as the State's tax liens merged into its title acquired under the Murphy Act.
• Baldwin Drainage Dist. v. Brown (two cases)
  165 F.2d 260· 5th Cir.· 1948-01-06 ·cited 3×
  A valid tax deed extinguishes all prior liens, including drainage and maintenance taxes, unless specifically preserved by statute. A subsequent legislative act cancelling maintenance taxes is a valid exercise of legislative power.
• City of Tampa v. Barbee
  115 Fla. 46· Fla.· 1934-05-25 ·cited 3×
  The Florida Supreme Court reversed a lower court decree in a tax lien foreclosure action, holding that state, county, and municipal tax liens have equal dignity and must be paid ratably without priority based on the year the taxes were assessed, contrary to the trial court's year
• City of Tampa v. Suarez
  115 Fla. 1· Fla.· 1934-05-21 ·cited 3×
  The Florida Supreme Court clarified the priority of tax liens, holding that State, county, and city tax liens have equal priority for unpaid taxes of the same years, and that a State tax lien for a subsequent year does not have priority over a city tax lien for a prior year. The
• Glen Constr. Co., Inc. v. Bank OF Vienna
  557 F.2d 1050· 4th Cir.· 1977-06-30 ·cited 2×
  The court held that Glen Construction Co. did not contract to buy stone directly from Chantilly Crushed Stone, Inc., and therefore was not liable for the cost of the stone.
• In re Thriftway Auto Rental Corp. v. Herzog
  457 F.2d 409· 2d Cir.· 1972-03-08 ·cited 2×
  The court held that New York City's tax lien, created by docketing a tax warrant, is valid and entitled to priority over subsequent federal tax liens because it is sufficiently 'choate' under federal law.
• In re Autorama Tool & DIE Co. v. United States
  412 F.2d 369· 6th Cir.· 1969-06-16 ·cited 2×
  The court affirmed the district court's judgment regarding the priority of unsecured federal taxes but reversed the judgment concerning the priority of secured tax liens.
• Katharine Mitchell Jackson LEE v. Corydon W. Carpenter
  132 So. 2d 433· Fla. 2d DCA· 1961-08-25 ·cited 2×
  The Jackson heirs appealed from a declaratory judgment holding that a tax deed issued to Corydon Carpenter in 1944 extinguished their predecessor's mineral and phosphate rights that had been severed from the surface title in 1919. The court upheld the judgment, holding that where
• Freeman Furniture Factories, Inc. v. Bowlds
  136 F.2d 136· 6th Cir.· 1943-04-23 ·cited 2×
  A bankruptcy court can sell assets free and clear of liens, and a state court judgment, even if based on questionable grounds, is binding if the bankruptcy trustee fails to contest it in state court.
• 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.
• The Lincoln Sav. Bank v. Hayes
  671 F.2d 198· 6th Cir.· 1982-02-17
  A mortgagee cannot recover from a nonassuming grantee the amount of delinquent property taxes paid from foreclosure sale proceeds, because the mortgagee failed to actively protect its interest by paying the taxes itself.
• Dist. OF Columbia Redev. Land Agency v. Eleven Parcels OF Land IN Squares 2662
  589 F.2d 628· D.C. Cir.· 1978-11-09
  The District Court properly granted reimbursement to RLA for a demolition assessment, as the assessment creates a tax lien with priority over a private deed of trust, and RLA is subrogated to the District's priority.
• Brown v. City of Palatka
  132 Fla. 260· Fla.· 1938-03-04
  In this 1938 Florida Supreme Court case, the Court addressed a jurisdictional defect in an appeal concerning the validity of a state tax certificate. The Court held that the appeal was defective because a necessary party—the owner of the title to the property described in the cer
• Forida E. Coast Co. v. Langston
  75 Fla. 725· Fla.· 1918-05-22
  Florida East Coast Company and others appealed the confirmation of a mortgage foreclosure sale, arguing that the property was sold subject to tax liens contrary to the decree's instructions and at an allegedly inadequate price. The Florida Supreme Court affirmed the confirmation,