The 2023 Florida Statutes (including Special Session C)

Title XIII
PLANNING AND DEVELOPMENT

Chapter 190
COMMUNITY DEVELOPMENT DISTRICTS

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F.S. 190.024

190.024 Tax liens.—All taxes of the district provided for in this act, together with all penalties for default in the payment of the same and all costs in collecting the same, including a reasonable attorney’s fee fixed by the court and taxed as a cost in the action brought to enforce payment, shall, from January 1 for each year the property is liable to assessment and until paid, constitute a lien of equal dignity with the liens for state and county taxes and other taxes of equal dignity with state and county taxes upon all the lands against which such taxes shall be levied. A sale of any of the real property within the district for state and county or other taxes shall not operate to relieve or release the property so sold from the lien for subsequent district taxes or installments of district taxes, which lien may be enforced against such property as though no such sale thereof had been made. The provisions of ss. 194.171, 197.122, 197.333, and 197.432 shall be applicable to district taxes with the same force and effect as if such provisions were expressly set forth in this act.

History.—s. 2, ch. 80-407; s. 33, ch. 82-226; s. 202, ch. 85-342; s. 27, ch. 95-280.

F.S. 190.024 on Google Scholar

F.S. 190.024 on Casetext

Amendments to 190.024

Arrestable Offenses / Crimes under Fla. Stat. 190.024

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 190.024.

Annotations, Discussions, Cases:

Cases from cite.case.law:

VILLAGES OF AVIGNON COMMUNITY DEVELOPMENT DISTRICT, v. BURTON, Jr., 215 So. 3d 127 (Fla. Dist. Ct. App. 2017)

. . . Similarly, section 190.024 provides that “[a] sale of any of the real property within the [CDD] for state . . . If we were to continue to apply the Kostecos construct, it would render sections 197.552 and 190.024 . . .

TROUT CREEK PROPERTIES, LLC, a LLC, a v. AKERMAN, SENTERFITT EIDSON, P. A. a, 294 F. Supp. 2d 1280 (M.D. Fla. 2003)

. . . See § 190.024, Fla. Stat. . . . Section 190.024, Fla. . . .