Securities & Exchange Commission v. Elliott

SHAW, Justice.

We have for review Securities & Exchange Commission v. Elliott, 953 F.2d 1556 (11th Cir.1992), in which the United States Court of Appeals for the Eleventh Circuit certified a question of law which is determinative of the cause and for which there is no controlling precedent of the Supreme Court of Florida. We have jurisdiction. Art. V, § 3(b)(6), Fla. Const.

The Eleventh Circuit certified the question:

Does a Florida tax certificate represent an interest in land for purposes of the Florida Uniform Commercial Code, so that Article 9 does not govern the creation of a security…