MID-STATE HOMES, INC., APPELLANT,
v.
T. C. REED AND W. L. KIRK, APPELLEES
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Mid-State Homes, the legal record titleholder of property, sued to set aside a tax deed sale, claiming the county clerk failed to provide it notice before the sale. The Florida appellate court affirmed the tax deed sale, holding that under Florida Statute 197.256, when the titleholder's address does not appear on the recorded conveyance, the clerk properly fulfilled its notice obligation by mailing to the owner listed on the tax roll.
The clerk fulfilled its statutory duty under Florida Statute 197.256. When the legal titleholder's address does not appear on the record of conveyance, the statute directs the clerk to mail notice to the owner to whom the property was last assessed on the tax roll, not to the titleholder of record.
[1] A clerk of the circuit court fulfills statutory notice requirements for a tax deed sale when the legal titleholder's address does not appear on the record of conveyance b…
[2] Florida Statute 197.256, effective July 1, 1973, governs the notice requirements for tax deed sales.
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Join FLexlaw to unlock all legal intelligence“the legal titleholder of record ... if the address of the owner appears on the record of the conveyance of the lands to the owner, or, if the address of the owner does not appear thereon, then the notice shall be mailed to the owner to whom the property was assessed on the tax roll for the year in which the property was last assessed”
This quote sets forth the statutory language of Florida Statute 197.256 that governs the clerk's notice obligations in tax deed sales.
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Join FLexlaw to unlock all legal intelligenceMid-State acquired a certificate of title to the property on August 18, 1972, but the certificate did not include Mid-State's address. On September 6,…
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RAWLS, Acting Chief Judge.
Mid-State Homes (appellant-plaintiff) filed the instant suit to set aside a tax deed and now appeals from an adverse judgment. The issue asserted by Mid-State is that it was the legal titleholder of record and that the clerk of the circuit court failed to give it notice prior to selling the property at a tax deed sale.
On August 18, 1972, Mid-State acquired a certificate of title to the subject property. The certificate did not reflect an address for Mid-State.1 On September 6, 1973, the Clerk of the Circuit Court in and for Volusia County published and mailed a notice of application for a tax deed to the owner of the property whose name and address appeared on the tax roll for the year in which taxes were last extended on such property.2 A tax deed sale was had and certificate of title issued to appellees. Mid-State, in seeking to set aside the tax deed, relies upon Florida Statute 197.256, the “notice” statute, which became effective July 1, 1973. This statute directs the clerk to mail a copy of the notice to:
“ . . . the legal titleholder . of record ... if the address of the owner appears on the record of the conveyance of the lands to the owner, or, if the address of the owner does not appear thereon, then the notice shall be mailed to the owner to whom the property was assessed on the tax roll for the year in which the property was last assessed...."
It is uncontroverted that Florida Statute 197.256 governed the sale of the subject property. Likewise, it is uncontroverted that the address of the legal titleholder of record did not appear on the “record of conveyance”. Paraphrasing the language of Bailey v. Folks,
reading salient words of the statute (F.S. 197.256) in their normal context, we are persuaded that the legislature directed the clerk to mail a copy of the notice to the legal titleholder of record if the address of the owner appears on the record of the conveyance, and if the address does not appear thereon, the notice shall be mailed to the owner to whom the property was last assessed.
In the instant cause, the critical address was not shown on the conveyance of record, therefore, the clerk fulfilled his duty when he mailed the notice to the owner to whom the property was last assessed.
AFFIRMED.
MILLS and SMITH, JJ., concur. . The certificate of title was prepared by Mid-State’s attorney.
. Florida Statute 197.505, as of June 30, 1973.
. Bailey v. Folks, 182 So. 2d 477 (Fla.App.1st 1966).
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Citator
Cited By
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Kovaleski v. Tallahassee Title Co. & St. Paul Fire & Marine Ins. Co., 391 So. 2d 315 (Fla. 1st DCA 1980)…we should render the modifier even more pointless than it is, by detaching it from the “legal titleholder” phrase to which it clearly belongs. Besides not improving the statute, that interpretation would conflict with Mid-State Homes, Inc. v. Reed, 332 So. 2d 43 (Fla. 1st DCA 1976). This statutory puzzle did not result from fragmented amendments over the years, as is so often true of convoluted statutes; the 1972 session law originating this particular tax deed scheme similarly provided that the clerk . .…
Authorities Cited
- Elmore S. Bailey v. Folks, 182 So. 2d 477 (Fla. 1st DCA 1966)