1. Florida Tax Deeds Advanced Issues Paul A. Krasker, Esq. #NTLAANNUAL17
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About Clear To Sell
Alternative to Quiet Title Action to obtain insurable title from our underwriting partners
Fast accurate method for determining the quality of title on tax deed properties
Current Certification Rate: 93%
Average Determination made: 19 business days
Fixed price
Currently in Florida only
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About me…
Principal Partner of Clear To Sell, LLP
Founder of the Law Office of Paul Krasker, PA.
Focus: real property, business and general corporate law, and regularly advise clients in the purchase of tax certificates and applications for tax deeds
Real Property and Probate Section of the Florida Bar Member
Committee Chair of the NTLA Tax Deed Investor Group
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4. Florida Tax Deeds – Chapter 197
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5. Primary Exceptions that survive the tax deed sale:
Easements for conservation purposes
Usual restrictions and covenants limiting the use of property
A lien of record held by a municipal or county governmental unit
Subsurface rights
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6. Mobile Homes In General
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7. Mobile Home Legal Authority - Statutes
Fla. Stat. §
Fla. Stat. §
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8. Mobile Home Legal Authority
Att’y Gen. Op
General Electric Capital Corp. v. Sohn, 566 So.2d 841 (Fla. 1st DCA 1990).
Greentree Servicing, LLC v. Decanio, 948 So.2d (Fla. 5th DCA 2007).
Applied holding of General Electric Capital Corp. v. Sohn, 566 So.2d 841 (Fla. 1st DCA 1990).
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9. Mobile Home Lien Extinguishment
Notice of the Tax Deed Sale is required to be sent to the mobile home lienholder pursuant to Florida Statute  (4)(g)
Florida Statute §
Florida Statute § (2)
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10. Mobile Home Transfer of Title
Every time you need:
Photo ID/ documentation providing authority to act
Tax Deed (acts as bill of sale for mobile home)
DHSMV Form 82040: Application for Certificate of Title With/Without Registration
Property appraiser
Helpful to bring:
RP Decal numbers
DMV Vehicle Information Check (can search by VIN)
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11. Mobile Home County Specific Examples
Hillsborough County
Letter from the property appraiser
Copy of Eviction judgment and writ of possession
Polk County
“Tax Deed and Bill of Sale”
Clerk’s Affidavit of mailing to show extinguishment of lienholders
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Continued…
Brevard County
The Clerk’s O&E listing the mobile home as part of the parcel
Lienholder Mortgage, surplus claim
Palm Beach County:
Vesting document: Order of Summary Administration highlighting the co-op conveyance inclusive of the mobile home.
Spoke with Chief of Tax Services for confirmation
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Common Issues:
Remember, overall the case law is on your side.
Address these before the week of your closing
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14. County/Municipal Liens
In general, survival of a county/municipal lien is inevitable, but the amount of the lien is not. (See § and § )
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15. Are County/ Municipal liens extinguished after 4 years?
It is our position that the answer is no. 
In general, Fla. Stat. § prevents any challenge to the sale itself/ action to recover possession after 4 years. 
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16. Do County Mortgages survive the issuance of the tax deed?
The Counties say yes, and there is case law in support
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Federal liens
IRS Federal Tax Lien – 120 day right of redemption
26 U.S.C. § 7425(d)
SBA holds a Mortgage lien - claim 1 year right of redemption
28 U.S.C. § 2410(d)(1-3)
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18. HOA/COA liens - Statutory Construction/ Plain language
Association statues impose liability at transfer of title.
A tax deed does not represent a transfer of title, but constitutes the commencement of a new, original, and paramount title, so the liability is not imposed.
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19. HOA/COA liens - Statutory Construction/ Specificity
The tax deed statutes specifically address the survival or extinguishment of liens and encumbrances after issuance of a tax deed, and any conflict must be resolved in their favor as the more specific statute.
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The Final Outcome
Both the lien and the grantee’s liability for the preexisting debt are extinguished upon issuance of the tax deed.
Lunohah Investments, LLC v. Gaskell, 158 So.3d 619, 621 (Fla. 5th DCA 2013).
A to Z Props., Inc. v. Fairway Palms II Condo. Assoc., Inc., 137 So.3d 453 (Fla. 4th DCA 2014).
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21. How/When will you still see the issue?
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22. Proposed Legislative Session Changes
The proposed change to subsections (4) and (5)
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Why?
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24. Booth #4 info@cleartosell.com 1-855-680-4980
Questions?
Booth #
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