821 So. 2d 1106 - Kidder v. Cirelli’s Empirical Analysis

Citation profile

5 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[n]o claim is made that [the owner] ever took any steps to provide a correct address to taxing authorities or discover why he was not receiving tax bills. A person in the position of [the owner] has no right to complain that the clerk did not look hard enough for him.”

   2 later decisions quote this exact passage
   e.g. Rosado v. Vosilla · 944 So. 2d 289 - Vosilla v. Rosado

2. “[i]f the clerk becomes aware, as by the return of service . . ., and if the address is reasonably ascertainable, then I believe the constitution requires that the clerk proceed no further with the sale until the owner has been notified.”

   2 later decisions quote this exact passage · from the dissent
   e.g. Rosado v. Vosilla · 944 So. 2d 289 - Vosilla v. Rosado

3. “Chapter 197 governs tax collections, sales, and liens in this state. Section 197.522(1)(a) states that the clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector's statement pursuant to s. 197.502(4) that an application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector's statement, then no notice shall be required. (Emphasis supplied.) Section 197.502(4)(a) provides in pertinent part: (4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the county, that all appropriate fees have been deposited, and stating that the following persons are to be notified prior to the sale of the property: (a) Any legal titleholder of record if the address of the owner appears on the record of conveyance of the lands to the owner. However, if the legal titleholder of record is the same as the person to whom the property was assessed on the tax roll for the year in which the property was last assessed, then the notice may only be mailed to the address of the legal titleholder as it appears on the latest assessment roll. (Emphasis supplied.) When read together, sections 197.502(4)(a) and 197.522(1)(a) "require the clerk to”

   1 later decision quote this exact passage · from the dissent
   e.g. South Inv. Properties, Inc. v. Icon Investments, LLC.