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SUN FIRST NAT. BANK OF ORLANDO v. MILLER

No. 80-26.

397 So.2d 943 (1981)

SUN FIRST NATIONAL BANK OF ORLANDO, a National Banking Association, Appellant, v. Randy MILLER, As Executive Director of the Department of Revenue, State of Florida, Appellee.

District Court of Appeal of Florida, Fifth District.

Rehearing Denied May 8, 1981.

Attorney(s) appearing for the Case

Patrick T. Christiansen of Akerman, Senterfitt & Eidson, Orlando, for appellant.

Martha J. Cook, Legal Division, Dept. of Revenue, Tallahassee, for appellee.

PER CURIAM.

This is an appeal of a final judgment which ruled that a lien of the Department of Revenue of the State of Florida (department) on two motor vehicles was superior to the security interest of appellant, Sun First National Bank of Orlando (Sun Bank). The judgment directed the proceeds from the sale of these two vehicles be paid first to the Department of Revenue and, if any money remained after satisfaction of the department's claim, then to Sun Bank. We...

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