300 So.3d 244
Fla. Dist. Ct. App.2020Background
- Appellants (Martin County Property Appraiser and Tax Collector) recorded a tax lien on a St. Lucie County property on May 16, 2011, based entirely on an improper homestead exemption previously claimed on a different property in Martin County.
- Green Tree Servicing held and recorded a mortgage on the St. Lucie property on March 25, 2004—well before the tax lien.
- Green Tree foreclosed on the St. Lucie property but did not name appellants; it then sued appellants to quiet title and to compel redemption.
- Appellants counterclaimed to foreclose the tax lien, asserting the tax lien was "a first lien, superior to all other liens" under section 197.122(1), Fla. Stat.
- The trial court granted summary judgment for Green Tree, holding the tax lien did not have priority because the taxes were not assessed against the St. Lucie property.
- On appeal, the Fourth District affirmed, applying the plain language of section 197.122(1): priority applies only to the "property against which the taxes have been assessed."
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether a tax lien based on taxes assessed against a different parcel has priority over a prior-recorded mortgage on the subject parcel | Appellants: §197.122(1) makes tax liens "a first lien, superior to all other liens" so their recorded tax lien is superior | Green Tree: §197.122(1) grants priority only on the specific property "against which the taxes have been assessed," and the St. Lucie property was not assessed | Held: Tax lien did not have priority; Green Tree's earlier-recorded mortgage remains superior because the taxes were assessed on a different property |
Key Cases Cited
- Aramark Unif. & Career Apparel, Inc. v. Easton, 894 So. 2d 20 (Fla. 2004) (statutory construction: start with statutory text and plain meaning)
- Hill v. Davis, 70 So. 3d 572 (Fla. 2011) (plain meaning of statute governs when text is clear)
- Rollins v. Pizzarelli, 761 So. 2d 294 (Fla. 2000) (cannot resort to construction when statute is unambiguous)
- Holly v. Auld, 450 So. 2d 217 (Fla. 1984) (statute must be given its plain and obvious meaning)
- Lawnwood Med. Ctr., Inc. v. Seeger, 990 So. 2d 503 (Fla. 2008) (courts may not add words to statutes or create exclusions the statute does not provide)
- Bank of S. Palm Beaches v. Stockton, Whatley, Davin & Co., 473 So. 2d 1358 (Fla. 4th DCA 1985) (priority rule: first in time is first in right)
- City of Palm Bay v. Wells Fargo Bank, N.A., 114 So. 3d 924 (Fla. 2013) (Legislature may provide statutory exceptions to chapter 695 priority rules)
- Walter E. Heller & Co. Se., Inc. v. Williams, 450 So. 2d 521 (Fla. 3d DCA 1984) (tax lien priority applies only to the specific property assessed)
- City of Tampa v. Commercial Bldg. Co., 54 F.2d 1057 (5th Cir. 1932) (priority given only on property against which tax was levied)
- Scottish Am. Mortg. Co. v. Minidoka Cnty., 272 P. 498 (Idaho 1928) (tax liens, if superior, are superior only on the property taxed)
- Miami-Dade County v. Lansdowne Mortgage, LLC, 235 So. 3d 960 (Fla. 3d DCA 2017) (distinguished: there taxes were assessed on the subject property, so priority analysis differs)