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The response from the clerk’s office stated that the stamp indicates the time that the clerk’s office scanned the judgment for processing to the electronic case management system.In reviewing the information contained in the Appellee’s response, the Fourth DCA explained that when the clerk’s office receives the final judgment after the date of entry, the clerk’s office backdates the date of filing to match the date of the judgment’s entry but the time reflects the actual time of scanning.Therefore, it appears that the clerk’s office, in , received the final judgment subsequent to the date of entry. It can cause, at best, confusion, and at worst, a loss of appellate rights.” The Fourth DCA denied the motion to correct the record, as it found that the Appellant in was not deprived of his appellate rights in that particular case.While the clerk’s time stamp apparently reflected the actual time of scanning, the stamp’s date was backdated to the date of the entry of the judgment. 9.020(i) (defining “rendition” of an order as occurring “when a signed, written order is filed with the clerk of the lower tribunal”). “We nevertheless disapprove of this practice as it is inconsistent with the appellate rules,” the opinion concluded.When employees saw our camera, they shut the doors of an open trailer at the back of the lot and closed an open fence.“I don’t know nothing,” said the employee who shut the gate.“I don’t know what’s going on dude.”We spoke to the owner's attorney, who said he couldn't talk about the specifics of the case, but said they are working with the state to rectify the situation. For example, in a recent Tax Court case, a dispute arose in regard to a change in ownership of interests in a limited liability company (LLC).

In the case mentioned above, the taxpayers had such a retroactive effective date.The case was instructive of several principles that apply to retroactive effective dates.