First Union National Bank of Florida v. Lee County Commission and Phillip Summers.

Summary

The court affirmed the judgment declaring that Summers, the person against whom the property taxes were assessed, was entitled to the excess proceeds from the tax sale. It held that the mortgagee's legal title did not make it the statutory owner for purposes of receiving those proceeds, and that the mortgagee was not Summers's legal representative absent a written instrument establishing that relationship.