American Bank of Merritt Island v. Con's Cycle Center, Inc.

FRANK D. UPCHURCH, Jr., Judge.

The American Bank of Merritt Island appeals from a final judgment in an inter-pleader action awarding priority status to the claim of the State of Florida, Department of Revenue.

The question presented is whether the Department’s sales tax warrant is entitled to priority over the Bank’s perfected security interest which was recorded prior to recordation of the tax warrant. We hold that it is not and reverse.

Sales taxes are not within section 197.0151, Florida Statutes (1983), which gives priority status to unpaid ad valorem taxes by making such taxes a first lien…