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CENTRAL FLORIDA INVESTMENTS, INC. v. DEPARTMENT OF REVENUE

No. 94-4.

652 So.2d 1162 (1995)

CENTRAL FLORIDA INVESTMENTS, INC. etc., Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.

District Court of Appeal of Florida, Fifth District.

Rehearing Denied April 18, 1995.

Attorney(s) appearing for the Case

Leonard Lubart and Michael E. Marder, Greenspoon, Marder, Hirschfeld & Rafkin, P.A., Ft. Lauderdale, for appellant.

Robert A. Butterworth, Atty. Gen., James McAuley and Lealand L. McCharen, Asst. Attys. Gen., Tallahassee, for appellee.

PETERSON, Judge.

The issue to be determined in this appeal is whether the excise tax imposed by section 201.08(1), Florida Statutes (1991), must be paid even though the separate mortgage securing it is unrecorded.

Central Florida Investments, Inc. ("CFI"), is a timeshare developer which, in the course of selling timeshares, receives promissory notes for a portion of the sales price. These notes are secured by purchase money mortgages that CFI chooses not to...

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