BERNES, Judge.
Appellants Don T. Mulligan, Patsy L. Ruip and Virginia Ann Mulligan appeal the trial court's decision ordering that county ad valorem taxes be paid from surplus proceeds obtained from a foreclosure sale. We affirm.
"When a question of law is at issue, as here, we owe no deference to the trial court's ruling and apply the `plain legal error' standard of review." (Citation omitted.) Suarez v. Halbert,
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