PINELLAS COUNTY v. S. & A. LAND COMPANY

No. 71-879.

271 So.2d 230 (1972)

PINELLAS COUNTY, a Political Subdivision of the State of Florida, and O. Sanford Jasper, As Tax Collector of Pinellas County, Appellants, v. S. & A. LAND COMPANY, a Florida Corporation, Appellee.

District Court of Appeal of Florida, Second District.

December 13, 1972.


Attorney(s) appearing for the Case

David W. Rynders, Asst. County Atty., Clearwater, for appellants.

Samuel L. Heller, of Johnson & Heller, Fort Lauderdale, for appellee.


PIERCE, Chief Judge.

The question presented in this appeal has not been judicially determined by the appellate courts of Florida. The lower Court entered a summary judgment against appellant, Pinellas County, holding, in effect, that the lien of a recorded tax execution, issued for unpaid intangible personal property taxes pursuant to F.S. § 199.251 F.S.A., is extinguished on the taxpayer's property when the same is sold by a clerk's tax deed issued pursuant...

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