The case of Village of Doral Place Association, Inc., v. RU4 Real, Inc., 22 So. 3d 627 (Fla. 3d DCA 2009), ostensibly concerns the validity of a tax deed conveying title to condominium common elements. In reality, the holding of the Third District Court of Appeal that the tax deed was invalid due to its violation of F.S. §718.107,1 is entirely misplaced due to the court’s pervasive confusion of condominiums and subdivisions. This article is intended to address this confusion and to demonstrate that Village of Doral Place Association is not precedent for converting subdivision common areas into condominium common elements.