Chapter 10-4 Governmental Entities

• Jurisdiction: Florida

10-4 Governmental Entities

10-4:1 Local Government Liens

Certain liens have priority over a first mortgage regardless of the date of recordation, a phenomenon known as "superpriority." The plaintiff will be unable to foreclose such liens. An example of a superpriority lien is a tax lien imposed by the state of Florida.⁶⁷

Local taxing districts also have the authority to impose liens on the subject property, which may be either recorded or unrecorded. These subordinate interests in the property should be alleged in the foreclosure complaint and identified with par-ticularity.⁶⁸ The complaint also should include allegations to foreclose any local code enforcement liens on the property.⁶⁹ Plaintiffs should bear in mind that the limitation period for the enforcement of code enforcement liens is twenty years.⁷⁰

10-4:2 Internal Revenue Service

The United States of America may be named as a junior lienholder by virtue of any tax lien on the subject property.⁷¹ Prior recorded mortgages have priority over later recorded Internal Revenue Service liens.⁷² If the mortgage is inferior to the federal lien, the sale will be subject...