Wells Fargo Bank, N.A. v. Ordonez, 272 So. 3d 859 (2019)

May 24, 2019 · District Court of Appeal of Florida, Second District · Case No. 2D17-3156

272 So. 3d 859

WELLS FARGO BANK, N.A., Appellant,
v.
George A. ORDONEZ and Amaryllis Ordonez, Appellees.

Case No. 2D17-3156

District Court of Appeal of Florida, Second District.

Opinion filed May 24, 2019.

Michael K. Winston and Dean A. Morande of Carlton Fields Jorden Burt, P.A., West Palm Beach, for Appellant.

Mark P. Stopa of Stopa Law Firm, Tampa, (withdrew after briefing); Angela Leiner of The Law Office of Angela L. Leiner, P.A., for Appellees.

PER CURIAM.

We reverse the trial court's judgment against Wells Fargo Bank, N.A. We hold that the executive branch has already determined that there is no additional tax due under the unique facts of this case. See § 201.08(5), (6), Fla. Stat. (2010) ; Fla. Admin. Code R. 12B-4.052(12)(a) (2010) ("A renewal that does not add obligor(s) and merely changes the interest rate, the maturity date, or the payment terms is not subject to tax, provided tax was paid on the original document and the original document is attached to the renewal."). Accordingly, it was reversible error for the trial court to enter judgment against Well Fargo on this basis.

Reversed and remanded.

KELLY, BADALAMENTI, and ROTHSTEIN-YOUAKIM, JJ., Concur.