Florida statutes regarding consolidating similar cases

Finally, the Appellate Court found that any procedural error by the trial judge was harmless error, because the borrower made no showing on appeal how he was prejudiced or harmed by how the consolidated cases proceeded or the manner in which the trial court calculated the amount owed.

Accordingly, the final judgment below was affirmed.

A copy of the opinion is available at: https://edca.1dca.org/DCADocs/2014/0930/140930_DC05_05012015_101049_

The plaintiff bank sued to foreclose its mortgage on the borrower’s property in 2008.

However, Appellate Court also noted that the prior case law also holds that, where a deficiency judgment was pled in the foreclosure complaint and the trial court reserved jurisdiction to enter a deficiency, the creditor could not pursue a later, separate action at law on the note.That portion of the ad valorem school taxes paid or incurred for the taxable year which is equal to the amount of the credit allowable for the taxable year under s. This subparagraph shall expire on the date specified in s. 1201(a)(2) of the Internal Revenue Code are applied for federal income tax purposes.s. 290.016 for the expiration of the Florida Enterprise Zone Act. 114-113, for property placed in service after December 31, 2007, and before January 1, 2021. In the case of a nonprofit corporation which holds a pari-mutuel permit and which is exempt from federal income tax as a farmers’ cooperative, an amount equal to the excess of the gross income attributable to the pari-mutuel operations over the attributable expenses for the taxable year. For the taxable year and for each of the 6 subsequent taxable years, there shall be subtracted from such taxable income an amount equal to one-seventh of the amount by which taxable income was increased pursuant to this subparagraph, notwithstanding any sale or other disposition of the property that is the subject of the adjustments and regardless of whether such property remains in service in the hands of the taxpayer. The amount taken as a credit for the taxable year under s. The addition in this subparagraph is intended to ensure that the same amount is not allowed for the tax purposes of this state as both a deduction from income and a credit against the tax. There shall be added to such taxable income an amount equal to 100 percent of any amount in excess of 8,000 deducted for federal income tax purposes for the taxable year pursuant to s.

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The Appellate Court concluded that the trial court did not err in determining that the property was worth $350,000 at the time of the foreclosure sale, under Florida law.

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