Legal Opinion
PBP Holdings, Inc. v. Department of Revenue
District Court of Appeal of Florida
Decided October 3, 1989No. 89-349Published
1Opinion of the Court
SCHWARTZ, Chief Judge.
The issue in this case is whether the grantee of a single clerk’s deed encompassing 158 separate single-family condominium units' purchased at a foreclosure sale falls within the exception to the documentary surtax provided by chapter 83-220, Laws of Florida and adopted by Dade County. We agree with the trial court which entered judgment for the county and the Department of Revenue that it does not.
The dispositive portion of the statute, which was adopted for the purpose of providing funds for low and middle income housing,1 provides as follows:
Such surtax shall apply…
2Cases cited8 opinions
- Trushin v. StateSupreme Court of Florida · 1982
- Davis v. Florida Power Co.Supreme Court of Florida · 1912
- North American Company v. GreenSupreme Court of Florida · 1960
- STATE, DEPT. OF REV. v. Zuckerman-Vernon Corp.Supreme Court of Florida · 1977
- State Ex Rel. Seaboard Air Line Railroad v. GaySupreme Court of Florida · 1948
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