STATE EX REL. FLA. DEPT. OF REV. v. FLEET FINANCE & MORTG. CO., INC.

No. 85-1467.

489 So.2d 33 (1986)

STATE ex rel. FLORIDA DEPARTMENT OF REVENUE, Appellant, v. FLEET FINANCE & MORTGAGE COMPANY, INC., a Florida Corporation, Appellee.

District Court of Appeal of Florida, Second District.

Rehearing Denied February 21, 1986.


Attorney(s) appearing for the Case

Clinton H. Coulter, Jr., Asst. Gen. Counsel, Dept. of Revenue, Tallahassee, for appellant.

James V. Lau of Lau, Lane, Pieper & Asti, P.A., Tampa, for appellee.


LEHAN, Judge.

The Florida Department of Revenue appeals from a summary judgment in this declaratory judgment suit. The judgment declared that the state's interest in the assets of a defunct corporation is inferior to that of appellee, Fleet Finance & Mortgage Company, Inc., the assignee of a mortgage on those assets. We affirm.

The state claims its interest by reason of sales taxes collected by the corporation but not paid to the state before the time...

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