Florida Court of Appeal Finds Clerk Failed to Give Proper Notice of Tax Deed Sale

The Florida Court of Appeal May 15 reversed and remanded a tax deed sale, finding that a clerk provided deficient notice of a tax deed sale in violation of the taxpayer’s due process. The taxpayer failed to pay property taxes on a Miami condo from 2015 to 2018. In early 2017, the taxpayer attempted to pay 2015 back taxes, but the check was rejected by the Tax Collector, who sent a letter to the taxpayer’s New York address explaining proper payment methods. Later in 2018, the clerk mailed a notice of tax deed sale to the Miami address via certified ...