For purposes of FIRPTA, a foreign person is a nonresident alien individual, foreign corporation that has not made an election under section 897(i) of the Internal Revenue Code to be treated as a domestic corporation, foreign partnership, foreign trust, or foreign estate. It does not include a resident alien individual. Florida’s construction lien law has been described by one court as a statute that “makes life miserable for judges, lawyers, legislators and the vitally affected construction and lending industries.” The statute provides a powerful mechanism for those who supply materials and labor to a project to ensure payment, and it also provides a regimented framework for owners to ensure that they only pay once for work done on a project. But the statute is often viewed as confusing and difficult to comply with. The construction law attorneys at Berlin Patten Ebling can help contractors navigate the statute’s requirements, and ensure that they get paid for their hard work. They can also ensure that an owner is not saddled with an improper claim for payment, or an improper lien that clouds title to their property.