R.J. Reynolds Tobacco Company v. State of Florida, Case No. 4D18-2616 (Fla. 4th DCA 2020).
A party cannot absolve itself of the obligation to make payments under a litigation settlement agreement by selling the assets which created the liability, and a corporation that acquires the assets of another business entity does not, as a matter of law, assume the liabilities of the prior business.Kelly v. Green Tree Servicing, LLC, Case No. 4D19-1454 (Fla. 4th DCA 2020).
Taxes recorded but not assessed against a property do not have enjoy priority by virtue of Florida Statute section 197.122(1) against prior recorded mortgages.Ark Real Estate Services, Inc. v. 21st Mortgage Corporation, Case No. 4D20-122 (Fla. 4th DCA 2020).
A mobile home is personal property and remains personal property even when affixed to real property, and thus foreclosure of a real property mortgage on the land to which the mobile home is attached does not foreclose personal property interests in the mobile home.
