Villages of Avignon Community Development v. Ken Burton, Jr., Manatee County Tax Collector

VILLANTI, Chief Judge.

Villages of Avignon Community Development District (the Villages) seeks review of the final declaratory judgment entered in favor of Ken Burton, Jr., Manatee County Tax Collector, in an action to determine the priority of competing liens held by the Villages and Manatee County against the same real property. The parties agreed on the facts, and the case was decided on the Villages’ motion for judgment on the pleadings and the Tax Collector’s motion for summary judgment. After extensive argument, the trial court held that the ad valorem tax liens held by the County were…