Empathy List Archives

AJ

Anthony J. Horky

Tue, Feb 4, 2014 4:03 PM

Members: I am looking for any opinion on the following issue:

Under Florida law, whether a commercial tenant, after an eviction action has
been instituted, who removes personal property from the premises when rent
is past due, can be found civilly or criminally liable for conversion or
civil theft?

Thank you.

Regards,

AJH Logo mark

Anthony J. Horky, Esquire

Anthony J. Horky, P.A.

2255 Glades Road, Suite 324A

Boca Raton, Florida 33431

T: 561.989.3206

F: 561.989.3204

http://www.horkylaw.com www.horkylaw.com

This message and the documents attached to it, if any, are intended only for
the use of the addressee and may contain information that is attorney-client
privileged or confidential, and/or may contain attorney work product. If
you are not the intended recipient, you are hereby notified that any
dissemination of this communication is strictly prohibited. If you have
received this communication in error, please delete all electronic copies of
this message and its attachments, if any, destroy any hard copies you may
have created and notify me immediately at: mailto:ahorky@horkylaw.com
ahorky@horkylaw.com.

Tax Advice Disclosure: To ensure compliance with requirements imposed by the
IRS under Circular 230, we inform you that any U.S. federal tax advice
contained in this communication (including any attachments), unless
otherwise specifically stated, was not intended or written to be used, and
cannot be used, for the purpose of (1) avoiding penalties under the Internal
Revenue Code or (2) promoting, marketing or recommending to another party
any matters addressed herein.

Members: I am looking for any opinion on the following issue: Under Florida law, whether a commercial tenant, after an eviction action has been instituted, who removes personal property from the premises when rent is past due, can be found civilly or criminally liable for conversion or civil theft? Thank you. Regards, AJH Logo mark Anthony J. Horky, Esquire Anthony J. Horky, P.A. 2255 Glades Road, Suite 324A Boca Raton, Florida 33431 T: 561.989.3206 F: 561.989.3204 <http://www.horkylaw.com> www.horkylaw.com This message and the documents attached to it, if any, are intended only for the use of the addressee and may contain information that is attorney-client privileged or confidential, and/or may contain attorney work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, if any, destroy any hard copies you may have created and notify me immediately at: <mailto:ahorky@horkylaw.com> ahorky@horkylaw.com. ------------------------------------------------------- Tax Advice Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments), unless otherwise specifically stated, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any matters addressed herein.

DW

David Weisman

Tue, Feb 4, 2014 4:33 PM

I would think that the property is still owned by the Tenant until the Landlord obtains and executes a writ of execution. While there may be a lien, it does not at that point belong to the landlord.

David Weisman
Board Certified Real Estate Lawyer
Greenspoon Marder, P.A.
Trade Center South, Suite 700
100 West Cypress Creek Road
Ft. Lauderdale, FL 33309
Phone 954-491-1120
Toll Free 888-491-1120
Direct Phone 954-343-6941
Direct Fax 954-343-6942

[gm-horizontal-two-color.jpg]

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky
Sent: Tuesday, February 04, 2014 11:04 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Landlord's statutory lien for rent (s. 83.08) - civil and criminal liability for removal of property?

Members: I am looking for any opinion on the following issue:

Under Florida law, whether a commercial tenant, after an eviction action has been instituted, who removes personal property from the premises when rent is past due, can be found civilly or criminally liable for conversion or civil theft?

Thank you.

Regards,

[AJH Logo mark]

Anthony J. Horky, Esquire

Anthony J. Horky, P.A.

2255 Glades Road, Suite 324A

Boca Raton, Florida 33431

T: 561.989.3206

F: 561.989.3204

www.horkylaw.com http://www.horkylaw.com

This message and the documents attached to it, if any, are intended only for the use of the addressee and may contain information that is attorney-client privileged or confidential, and/or may contain attorney work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, if any, destroy any hard copies you may have created and notify me immediately at: ahorky@horkylaw.com mailto:ahorky@horkylaw.com.

Tax Advice Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments), unless otherwise specifically stated, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any matters addressed herein.

The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have
received this communication in error, please notify us immediately by reply e-mail.

Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it
cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

A portion of our practice involves the collection of debt and any information you provide will be used for that purpose if we are attempting to collect a debt from you.

I would think that the property is still owned by the Tenant until the Landlord obtains and executes a writ of execution. While there may be a lien, it does not at that point belong to the landlord. David Weisman Board Certified Real Estate Lawyer Greenspoon Marder, P.A. Trade Center South, Suite 700 100 West Cypress Creek Road Ft. Lauderdale, FL 33309 Phone 954-491-1120 Toll Free 888-491-1120 Direct Phone 954-343-6941 Direct Fax 954-343-6942 [gm-horizontal-two-color.jpg] From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky Sent: Tuesday, February 04, 2014 11:04 AM To: 'RPPTL Landlord Tenant Committee' Subject: [RPPTL LandTen] Landlord's statutory lien for rent (s. 83.08) - civil and criminal liability for removal of property? Members: I am looking for any opinion on the following issue: Under Florida law, whether a commercial tenant, after an eviction action has been instituted, who removes personal property from the premises when rent is past due, can be found civilly or criminally liable for conversion or civil theft? Thank you. Regards, [AJH Logo mark] Anthony J. Horky, Esquire Anthony J. Horky, P.A. 2255 Glades Road, Suite 324A Boca Raton, Florida 33431 T: 561.989.3206 F: 561.989.3204 www.horkylaw.com<http://www.horkylaw.com> This message and the documents attached to it, if any, are intended only for the use of the addressee and may contain information that is attorney-client privileged or confidential, and/or may contain attorney work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, if any, destroy any hard copies you may have created and notify me immediately at: ahorky@horkylaw.com<mailto:ahorky@horkylaw.com>. ------------------------------------------------------- Tax Advice Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments), unless otherwise specifically stated, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any matters addressed herein. The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by reply e-mail. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. A portion of our practice involves the collection of debt and any information you provide will be used for that purpose if we are attempting to collect a debt from you.

HG

Haney, Gregory

Tue, Feb 4, 2014 4:43 PM

Agreed. The lien would have to be levied upon for the property to be other than tenant’s.

Gregory R. Haney | Shumaker
Attorney at Law | Board Certified in Real Estate Law
Bank of America Plaza
101 East Kennedy Boulevard
Suite 2800 | Tampa, FL 33602
Direct 813.227.2277 | Fax 813.229.1660
ghaney@slk-law.com | biohttp://www.slk-law.com/Lawyers/Gregory-Scott-R-Haney | LinkedInhttp://www.linkedin.com/in/gregoryhaney

IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action.

Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David Weisman
Sent: Tuesday, February 04, 2014 11:34 AM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Landlord's statutory lien for rent (s. 83.08) - civil and criminal liability for removal of property?

I would think that the property is still owned by the Tenant until the Landlord obtains and executes a writ of execution. While there may be a lien, it does not at that point belong to the landlord.

David Weisman
Board Certified Real Estate Lawyer
Greenspoon Marder, P.A.
Trade Center South, Suite 700
100 West Cypress Creek Road
Ft. Lauderdale, FL 33309
Phone 954-491-1120
Toll Free 888-491-1120
Direct Phone 954-343-6941
Direct Fax 954-343-6942

[gm-horizontal-two-color.jpg]

From: landten-bounces@lists.flabarrpptl.org mailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky
Sent: Tuesday, February 04, 2014 11:04 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Landlord's statutory lien for rent (s. 83.08) - civil and criminal liability for removal of property?

Members: I am looking for any opinion on the following issue:

Under Florida law, whether a commercial tenant, after an eviction action has been instituted, who removes personal property from the premises when rent is past due, can be found civilly or criminally liable for conversion or civil theft?

Thank you.

Regards,

[AJH Logo mark]

Anthony J. Horky, Esquire

Anthony J. Horky, P.A.

2255 Glades Road, Suite 324A

Boca Raton, Florida 33431

T: 561.989.3206

F: 561.989.3204

www.horkylaw.com http://www.horkylaw.com

This message and the documents attached to it, if any, are intended only for the use of the addressee and may contain information that is attorney-client privileged or confidential, and/or may contain attorney work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, if any, destroy any hard copies you may have created and notify me immediately at: ahorky@horkylaw.com mailto:ahorky@horkylaw.com.

Tax Advice Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments), unless otherwise specifically stated, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any matters addressed herein.

The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have

received this communication in error, please notify us immediately by reply e-mail.

Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it

cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

A portion of our practice involves the collection of debt and any information you provide will be used for that purpose if we are attempting to collect a debt from you.

Agreed. The lien would have to be levied upon for the property to be other than tenant’s. Gregory R. Haney | Shumaker Attorney at Law | Board Certified in Real Estate Law Bank of America Plaza 101 East Kennedy Boulevard Suite 2800 | Tampa, FL 33602 Direct 813.227.2277 | Fax 813.229.1660 ghaney@slk-law.com | bio<http://www.slk-law.com/Lawyers/Gregory-Scott-R-Haney> | LinkedIn<http://www.linkedin.com/in/gregoryhaney> ________________________________ IRS Circular 230 Notice: We are required to advise you no person or entity may use any tax advice in this communication or any attachment to (i) avoid any penalty under federal tax law or (ii) promote, market or recommend any purchase, investment or other action. Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659. From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David Weisman Sent: Tuesday, February 04, 2014 11:34 AM To: RPPTL Landlord Tenant Committee Subject: Re: [RPPTL LandTen] Landlord's statutory lien for rent (s. 83.08) - civil and criminal liability for removal of property? I would think that the property is still owned by the Tenant until the Landlord obtains and executes a writ of execution. While there may be a lien, it does not at that point belong to the landlord. David Weisman Board Certified Real Estate Lawyer Greenspoon Marder, P.A. Trade Center South, Suite 700 100 West Cypress Creek Road Ft. Lauderdale, FL 33309 Phone 954-491-1120 Toll Free 888-491-1120 Direct Phone 954-343-6941 Direct Fax 954-343-6942 [gm-horizontal-two-color.jpg] From: landten-bounces@lists.flabarrpptl.org<mailto:landten-bounces@lists.flabarrpptl.org> [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky Sent: Tuesday, February 04, 2014 11:04 AM To: 'RPPTL Landlord Tenant Committee' Subject: [RPPTL LandTen] Landlord's statutory lien for rent (s. 83.08) - civil and criminal liability for removal of property? Members: I am looking for any opinion on the following issue: Under Florida law, whether a commercial tenant, after an eviction action has been instituted, who removes personal property from the premises when rent is past due, can be found civilly or criminally liable for conversion or civil theft? Thank you. Regards, [AJH Logo mark] Anthony J. Horky, Esquire Anthony J. Horky, P.A. 2255 Glades Road, Suite 324A Boca Raton, Florida 33431 T: 561.989.3206 F: 561.989.3204 www.horkylaw.com<http://www.horkylaw.com> This message and the documents attached to it, if any, are intended only for the use of the addressee and may contain information that is attorney-client privileged or confidential, and/or may contain attorney work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, if any, destroy any hard copies you may have created and notify me immediately at: ahorky@horkylaw.com<mailto:ahorky@horkylaw.com>. ------------------------------------------------------- Tax Advice Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments), unless otherwise specifically stated, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any matters addressed herein. The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by reply e-mail. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. A portion of our practice involves the collection of debt and any information you provide will be used for that purpose if we are attempting to collect a debt from you.

DS

Daniel S. Carusi

Tue, Feb 4, 2014 4:51 PM

Anthony, take a look at FS 818.01 et seq for possible criminal liability.

DO NOT SEND NOTICES, MOTIONS OR PLEADINGS TO THE SENDER'S E-MAIL ADDRESS.
DOING SO DOES NOT CONSTITUTE LEGAL NOTICE AS REQUIRED BY THE RULES OF COURT.
ALL SUCH NOTICES, PLEADINGS OR MOTIONS MUST BE SENT TO SERVICE
mailto:PLEADINGS@VOVALAW.COM PLEADINGS@CARUSILAW.COM.

Daniel S. Carusi, Esq.

Daniel S. Carusi. P.A.

517 SW 1 Avenue

Ft. Lauderdale, FL 33301

954.527.0101

954.524.4169 F

This message and the documents attached to it, if any, are intended only for
the use of the addressee and may contain information that is PRIVILEGED and
CONFIDENTIAL, and/or may contain ATTORNEY WORK PRODUCT. If you are not the
intended recipient, you are hereby notified that any dissemination of this
communication is strictly prohibited. If you have received this
communication in error, please delete all electronic copies of this message
and its attachments, if any, destroy any hard copies you may have created
and notify me immediately.

Tax Advice Disclosure: To ensure compliance with requirements imposed by the
IRS under Circular 230, we inform you that any U.S. federal tax advice
contained in this communication (including any attachments), unless
otherwise specifically stated, was not intended or written to be used, and
cannot be used, for the purpose of (1) avoiding penalties under the Internal
Revenue Code or (2) promoting, marketing or recommending to another party
any matters addressed herein.

The information contained in this transmission may contain privileged and
confidential information. It is intended only for the use of the person(s)
named above. If you are not the intended recipient, you are hereby notified
that any review, dissemination, distribution or duplication of this
communication is strictly prohibited. If you are not the intended recipient,
please contact the sender by reply email and destroy all copies of the
original message. To reply to our email administrator directly, please send
an email to clindo@bellsouth.net.

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky
Sent: Tuesday, February 04, 2014 11:04 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Landlord's statutory lien for rent (s. 83.08) -
civil and criminal liability for removal of property?

Members: I am looking for any opinion on the following issue:

Under Florida law, whether a commercial tenant, after an eviction action has
been instituted, who removes personal property from the premises when rent
is past due, can be found civilly or criminally liable for conversion or
civil theft?

Thank you.

Regards,

AJH Logo mark

Anthony J. Horky, Esquire

Anthony J. Horky, P.A.

2255 Glades Road, Suite 324A

Boca Raton, Florida 33431

T: 561.989.3206

F: 561.989.3204

www.horkylaw.com

This message and the documents attached to it, if any, are intended only for
the use of the addressee and may contain information that is attorney-client
privileged or confidential, and/or may contain attorney work product. If
you are not the intended recipient, you are hereby notified that any
dissemination of this communication is strictly prohibited. If you have
received this communication in error, please delete all electronic copies of
this message and its attachments, if any, destroy any hard copies you may
have created and notify me immediately at: mailto:ahorky@horkylaw.com
ahorky@horkylaw.com.

Tax Advice Disclosure: To ensure compliance with requirements imposed by the
IRS under Circular 230, we inform you that any U.S. federal tax advice
contained in this communication (including any attachments), unless
otherwise specifically stated, was not intended or written to be used, and
cannot be used, for the purpose of (1) avoiding penalties under the Internal
Revenue Code or (2) promoting, marketing or recommending to another party
any matters addressed herein.

Anthony, take a look at FS 818.01 et seq for possible criminal liability. DO NOT SEND NOTICES, MOTIONS OR PLEADINGS TO THE SENDER'S E-MAIL ADDRESS. DOING SO DOES NOT CONSTITUTE LEGAL NOTICE AS REQUIRED BY THE RULES OF COURT. ALL SUCH NOTICES, PLEADINGS OR MOTIONS MUST BE SENT TO SERVICE <mailto:PLEADINGS@VOVALAW.COM> PLEADINGS@CARUSILAW.COM. Daniel S. Carusi, Esq. Daniel S. Carusi. P.A. 517 SW 1 Avenue Ft. Lauderdale, FL 33301 954.527.0101 954.524.4169 F This message and the documents attached to it, if any, are intended only for the use of the addressee and may contain information that is PRIVILEGED and CONFIDENTIAL, and/or may contain ATTORNEY WORK PRODUCT. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, if any, destroy any hard copies you may have created and notify me immediately. ------------------------------------------------------- Tax Advice Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments), unless otherwise specifically stated, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any matters addressed herein. The information contained in this transmission may contain privileged and confidential information. It is intended only for the use of the person(s) named above. If you are not the intended recipient, you are hereby notified that any review, dissemination, distribution or duplication of this communication is strictly prohibited. If you are not the intended recipient, please contact the sender by reply email and destroy all copies of the original message. To reply to our email administrator directly, please send an email to clindo@bellsouth.net. From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Anthony J. Horky Sent: Tuesday, February 04, 2014 11:04 AM To: 'RPPTL Landlord Tenant Committee' Subject: [RPPTL LandTen] Landlord's statutory lien for rent (s. 83.08) - civil and criminal liability for removal of property? Members: I am looking for any opinion on the following issue: Under Florida law, whether a commercial tenant, after an eviction action has been instituted, who removes personal property from the premises when rent is past due, can be found civilly or criminally liable for conversion or civil theft? Thank you. Regards, AJH Logo mark Anthony J. Horky, Esquire Anthony J. Horky, P.A. 2255 Glades Road, Suite 324A Boca Raton, Florida 33431 T: 561.989.3206 F: 561.989.3204 www.horkylaw.com This message and the documents attached to it, if any, are intended only for the use of the addressee and may contain information that is attorney-client privileged or confidential, and/or may contain attorney work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, if any, destroy any hard copies you may have created and notify me immediately at: <mailto:ahorky@horkylaw.com> ahorky@horkylaw.com. ------------------------------------------------------- Tax Advice Disclosure: To ensure compliance with requirements imposed by the IRS under Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments), unless otherwise specifically stated, was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any matters addressed herein.

landten@lists.flabarrpptl.org

[RPPTL LandTen] Landlord's statutory lien for rent (s. 83.08) - civil and criminal liability for removal of property?