Solis v. Lacayo
Solis v. Lacayo
Opinion of the Court
Marcial Solis, MSA Crestview II, LLC, Marsol Corporation, Crestview II, Ltd., and Marsol One, LLC, (“Crestview”) appeal a final judgment in favor of Nydia Lacayo pursuant to a settlement agreement between the parties providing for the repayment of two promissory notes. We reverse on grounds that, at the time the final judgment was entered, the documentary stamp taxes had not been paid by Lacayo, and the notes were not enforceable pursuant to section 201.08(l)(a), Florida Statutes (2011).
On appeal, Crestview contends that the trial judge erred by entering a final judgment at a time when the documentary stamp taxes had not yet been paid on the notes. See § 201.08(l)(a). We agree and reverse.
Even though we find error in the trial court’s entering a final judgment when the documentary stamp taxes had not been paid, the taxes were paid shortly thereafter and within the twenty days in which the trial court had abated the action so that the taxes could be paid. Crestview does not deny that the notes have not been paid and can prove no damages as a result of the entry of judgment. The writ of garnishment, although entered prior to the time the action was abated, caused no damage, as the bank upon which it was served held no Crestview money subject to the writ. In sum, we are presented with the following: a final judgment against Crestview, the promisor of two promissory notes, which does not dispute that the notes have not been paid; the final judgment entered prior to purchase of documentary stamps, purchased and affixed within the time allocated by the trial court; a writ of garnishment, not objected to by Crestview, executed and served upon a bank which held no funds to garnish; and an appellant, Crestview, which cannot establish damages caused by the entry of the final judgment prior to the purchase of the documentary stamps. Therefore, although we reverse the trial court, on remand, we order that the final judgment shall be reinstated nunc pro tunc to the date that the documentary stamp taxes were paid, August 24, 2011.
Reversed and remanded.
. In an action to enforce a promissory note, when the trial court discovers that the documentary taxes have not been paid, the trial court must either dismiss the action without prejudice, or, upon motion, may abate the action to enable the party to purchase and affix the documentary stamps. Somma v. Metra Elecs. Corp., 727 So.2d 302 (Fla. 5th DCA 1999).
Case-law data current through December 31, 2025. Source: CourtListener bulk data.