Department of Revenue v. Florida National Bank

ORFINGER, Judge.

The issue in this case is whether the trial court erred in denying the Department of Revenue’s (Department) motion to extend the time for filing an independent action against the estate of B. Miles Hammond. We conclude that in denying the extension of time, the trial court abused its discretion and we reverse.

The personal representative first published a Notice of Administration in the Hammond estate on March 25, 1986. Within the three month period allowed for filing claims, the Department filed a claim for $4,906.92, representing allegedly unpaid intangible personal property…