First Coast Restaurants, Inc. v. Vogel

GOSHORN, Chief Judge.

The issue in this appeal is whether an airplane, owned by a Florida corporation which had previously been dissolved for failure to file its annual report, can be seized and forfeited pursuant to section 329.10, Florida Statutes (1989) after the corporation has been reinstated to active corporate status. We hold that the airplane cannot be seized and forfeited under these circumstances and we reverse.1

First Coast Restaurants, Inc. (First Coast) was incorporated in Florida on February 27, 1985. A Piper twin engine airplane was acquired by First Coast in July of 1987, and…