Florida District Courts of Appeal, 1992

Carpon National, Inc. v. Samari Lake Community Ass'n

Carpon National, Inc. v. Samari Lake Community Ass'n
Florida District Courts of Appeal · Decided December 29, 1992 · Jorgenson, Levy, Nesbitt
611 So. 2d 1292; 1992 Fla. App. LEXIS 13635; 18 Fla. L. Weekly Fed. D 150 (Southern Reporter, Second Series)

Carpon National, Inc. v. Samari Lake Community Ass'n

Opinion of the Court

PER CURIAM.

We affirm an order which finds Samari Lake Community Association, Inc. to have title to certain condominium property, as the property was “common elements” and thus should have been taxed proportionately to the individual unit owners as part of the assessment on their respective units, and not taxed separately to the Community Association. As a result, the 1980 supplemental tax assessment of $27.68 was void, rendering Carpon National, Inc.’s deed to the property, obtained from previous owners who had acquired title through the purchase of a tax deed issued after the Community Association failed to pay the taxes due, void also. §§ 718.120, 718.-103(7), (12), Fla.Stat. (1991); Lake Worth Towers, Inc. v. Gerstung, 262 So.2d 1 (Fla. 1972); Mid-State Homes, Inc. v. Nassau County, 198 So.2d 382 (Fla. 1st DCA1967).

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