MID-STATE HOMES, INC., A FLORIDA CORPORATION, APPELLANT,
v.
TED C. PROSSER, APPELLEE
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Mid-State Homes appeals a final decree affirming a tax deed issued to Prosser, arguing the tax notice was improperly mailed to an address different from the one listed on the tax roll for the subject property. The court agrees with Mid-State that strict compliance with Florida's notice statute is required when property title is affected.
The court held that strict compliance with section 194.18 is required in tax notice procedures affecting alienation of title to real property. The tax clerk does not have authority to use discretion in selecting which address to use when sending notice to a landowner who has multiple properties with different addresses on the tax roll.
“strict compliance therewith is required by law since it is the kind of statute governing notice, to be given in a procedure that affects the alienation of title to real property”
Establishes that notice statutes in tax deed proceedings require strict compliance
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Join FLexlaw to unlock all legal intelligenceIn August 1961, Mid-State Homes purchased Lot 10 in Block B of a Lake County, Florida subdivision. In 1962, Prosser purchased tax certificate #420 on …
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The Appellant, MID-STATE HOMES, INC. was the Plaintiff below and appeals the Final Decree in favor of Defendant Appellee.
On August 1, 1961 MID-STATE bought Lot 10 in Block B of Carrie E. Smith’s subdivision in Section 24, Township 18 South, Range 26 East in Lake County, Florida. In 1962 the Defendant PROSSER purchased tax certificate #420 upon the subject land and subsequently was issued a tax deed thereupon. This suit ensued in January of 1965.
The Lake County tax roll for 1962 carried 26 parcels of land in the name of MID-STATE. For 25 of these parcels MIDST ATE’s address was “Post Office Box 9128, Tampa, Florida.” For the subject parcel, MID-STATE’s address on the tax roll was “1500 North Dale Mabry Highway, Tampa, 7, Florida”.
Appellant invokes section 194.18 Florida Statutes, F.S.A. and insists that strict compliance therewith is required by law since it is the kind of statute governing notice, to be given in a procedure that affects the alienation of title to real property. MID-STATE further contends that the Clerk charged with giving notice thereunder does not have the authority to use his discretion to send notice to a land owner’s address listed elsewhere on the tax roll, to a more convenient address, to a better address, or to any address other than the specific one listed upon the tax roll for the particular property in question. Counsel for MID-STATE argues that an owner may have many cogent reasons for listing different, addresses for different properties, one of which is that various persons leasing various properties from one owner may have agreed to pay taxes upon respective parcels. There certainly exist additional reasons, valid but personal to other land owners,! which reasons are beyond our present abil-; ity to enumerate.
We are persuaded by Appellant’s argument and by his interpretation of the statute. We also feel that Appellant’s position is consistent with this Court’s ruling in A1-per v. LaFrancis, Fla.App., 155 So.2d 405, and the cases cited with approval therein.
Accordingly, the Final Decree entered by the lower court is reversed and entry of a Decree consistent with- this Opinion is hereby directed.
Reversed.
ALLEN, C. J., and LILES, J., concur.
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Weiss v. Prudential Enters., Inc., 387 So. 2d 457 (Fla. 1st DCA 1980)…ry v. Gipson, 69 So. 2d 305 (Fla.1954); Stubbs v. Cummings, 336 So. 2d 412 (Fla. 1st DCA 1976); Alper v. LaFrancis, 155 So. 2d 405 (Fla. 2d DCA 1963); Edgewood Boys’ Ranch v. Ernst, 376 So. 2d 30 (Fla. 3d DCA 1979); Mid-State Homes, Inc. v. Prosser, 196 So. 2d 775 (Fla. 2d DCA 1967). The clerk’s failure to comply strictly with the statutory notice requirements in this case renders the tax deed void. The requirements of § 197.256(1), Fla. Stat., open the door for confusion and inequity. Until such time as th…
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- Carmella L. Alper v. LaFRANCIS, 155 So. 2d 405 (Fla. 2d DCA 1963)