GENERAL MOTORS, ETC. v. TOM NORTON MOTOR CO.

No. 77-776.

366 So.2d 131 (1979)

GENERAL MOTORS ACCEPTANCE CORPORATION, a New York Corporation Authorized to Do Business in the State of Florida, Appellant, v. TOM NORTON MOTOR CO. et al., Appellee.

District Court of Appeal of Florida, Fourth District.

January 10, 1979.


Attorney(s) appearing for the Case

Joel T. Daves, III, of Burdick & Daves and James Nemec, West Palm Beach, for appellant.

Gary L. Vonhof of Johnson, Ackerman & Bakst, P.A., West Palm Beach, for appellee.


LETTS, Judge.

In this case the trial court held that a tax warrant issued for unpaid Florida sales taxes took precedence over a previous chattel mortgage and security interest perfected and recorded, before the sales taxes ever became due, under the Uniform Commercial Code. We reverse.

Without belaboring the facts, in 1971 General Motors Acceptance Corporation properly filed and recorded a U.C.C. Financing Statement and later a chattel mortgage on the personal...

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