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QUESTION: Is a corporation entitled to a tax deed surplus by virtue of the fact that certain property sold for taxes was assessed in the name of the corporation and the corporation paid ad valorem taxes thereon for more than 30 years?

SUMMARY: To establish entitlement to tax deed sale surplus proceeds under s. 197.291, F.S., the claimant must be able to show legal title of record free from reasonable doubt in law and fact. Claim of ownership and title to property sold for taxes at a tax deed sale based upon adverse possession, not founded upon a decree or judgment of a competent court recorded…