197.572 – Certain Easements Survive Tax Sales and Deeds.
197.572 Certain easements survive tax sales and deeds.— (1) When any lands are sold for the nonpayment of taxes, or any tax certificate is issued thereon by a governmental unit or agency or pursuant to any tax lien foreclosure proceeding, the title to the lands shall continue to be subject to any easement: (a) For conservation purposes as […]
197.573 – Survival of Restrictions and Covenants After Tax Sale.
197.573 Survival of restrictions and covenants after tax sale.— (1) When a deed or other recorded instrument in the chain of title contains restrictions and covenants running with the land, as hereinafter defined and limited, the restrictions and covenants shall survive and be enforceable after the issuance of a tax deed or master’s deed, or a clerk’s […]
197.582 – Disbursement of Proceeds of Sale.
197.582 Disbursement of proceeds of sale.— (1) If the property is purchased by any person other than the certificateholder, the clerk shall forthwith pay to the certificateholder all of the sums he or she has paid, including the amount required for the redemption of the certificate or certificates together with any and all subsequent unpaid taxes plus […]
197.592 – County Delinquent Tax Lands; Method and Procedure for Sale by County; Certain Lands Conveyed to Municipalities; Extinction of Liens.
197.592 County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens.— (1) Lands acquired by any county of the state for delinquent taxes in accordance with law which have not been previously sold or dedicated by the board of county commissioners may, at its discretion, be conveyed to […]
197.593 – Corrective County Deeds Without Consideration or Further Notice.
197.593 Corrective county deeds without consideration or further notice.—As to all lands acquired by any county for delinquent taxes and thereafter described and recorded in the book designated “county lands acquired for delinquent taxes” on file in the office of the clerk of the circuit court and that have been through the procedures of public notice […]
197.602 – Reimbursement Required in Challenges to the Validity of a Tax Deed.
197.602 Reimbursement required in challenges to the validity of a tax deed.— (1) If a party successfully challenges the validity of a tax deed in an action at law or equity, but the taxes for which the tax deed was sold were not paid before the tax deed was issued, the party shall pay to the party […]
197.603 – Declaration of Legislative Findings and Intent.
197.603 Declaration of legislative findings and intent.—The Legislature finds that the state has a strong interest in ensuring due process and public confidence in a uniform, fair, efficient, and accountable collection of property taxes by county tax collectors. Therefore, tax collections shall be supervised by the Department of Revenue pursuant to s. 195.002(1). The Legislature intends […]
197.442 – Tax Collector Not to Sell Certificates on Land on Which Taxes Have Been Paid; Penalty.
197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty.— (1) If a tax collector sells tax certificates on land upon which the taxes have been paid, upon written demand by the aggrieved taxpayer alleging the circumstances, the tax collector shall initiate action to cancel any improperly issued tax certificate or […]
197.552 – Tax Deeds.
197.552 Tax deeds.—All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county. The deed shall be witnessed by two witnesses, the official seal shall be attached thereto, and the deed shall be acknowledged or proven as other deeds. Except as specifically provided in this […]
197.443 – Cancellation of Tax Certificates; Correction of Tax Certificates.
197.443 Cancellation of tax certificates; correction of tax certificates.— (1) The tax collector shall forward a certificate of error to the department and enter a memorandum of error upon the list of certificates sold for taxes if: (a) The tax certificate evidencing the sale is void because the taxes on the property have been paid; (b) The property was […]