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PRIEST v. PLUS THREE, INC.

Nos. 81-1483, 81-1484 and 81-2262.

447 So.2d 338 (1984)

O.D. PRIEST, Jr., Appellant, v. PLUS THREE, INC., et al., Appellees. PLUS THREE, INC., Appellant, v. Allen C. CLARK, Tax Collector, Etc., et al., Appellees. PLUS THREE, INC., Appellant, v. O.D. PRIEST, Jr., et al., Appellees.

District Court of Appeal of Florida, Fourth District.

Rehearings Denied April 3, 1984.

Attorney(s) appearing for the Case

I.C. Smith, West Palm Beach, for O.D. Priest, Jr.

Carl M. Collier, Lake Worth, for Plus Three, Inc.

John C. Randolph of Johnston, Sasser, Randolph & Weaver, West Palm Beach, for appellee John B. Dunkle, Clerk of the Circuit Court.

J. Jeffrey Thistle, Delray Beach, for appellees Saarinen.

Cone, Wagner, Nugent, Johnson, Hazouri & Roth, and Jane Kreusler-Walsh and Larry Klein, West Palm Beach, for appellee Allen C. Clark, Tax Collector.

HERSEY, Judge.

At issue in this appeal is the appropriate interpretation to be placed upon the sentence: "No tax deed sale shall be held until 30 days after the first publication of the notice" contained in Section 197.246(1), Florida Statutes (1981). We determine that all other issues either are without merit or are rendered moot by our resolution of this issue.

Because real estate taxes were not paid for the years 1975, 1976 and 1977 on real property owned...

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