The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.053

192.053 Lien for unpaid taxes.—A lien for all taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of assessment and shall continue in full force and effect until discharged by payment as provided in chapter 197 or until barred under chapter 95.

History.—s. 3, ch. 4322, 1895; GS 430; s. 3, ch. 5596, 1907; RGS 696; CGL 896; s. 1, ch. 18297, 1937; ss. 1, 2, ch. 69-55; s. 5, ch. 70-243; s. 30, ch. 74-382.

Note.—Former ss. 192.04, 192.021.

F.S. 192.053 on Google Scholar

F.S. 192.053 on Casetext

Amendments to 192.053

Arrestable Offenses / Crimes under Fla. Stat. 192.053

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 192.053.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE BOS, Jr., 561 B.R. 868 (Bankr. N.D. Fla. 2016)

. . . . §§ 192.042, 192.053, & 197.122 Fla. Stat. (2015). . § 197.333 Fla. Stat. (2015). . . . .

In COLON,, 474 B.R. 330 (Bankr. D.P.R. 2012)

. . . . § 192.053 provides; “A lien for taxes, penalties, and interest shall attach to any property upon which . . . Stat. § 192.053 Fla. . . .

In READ,, 442 B.R. 839 (Bankr. M.D. Fla. 2011)

. . . . §§ 192.042, 192.053, and 197.122 (2008). . Fla. Stat. § 194.171(2) (2009). . . . .

YORTY, v. REALTY INVESTMENT MORTGAGE CORP. INC., 938 So. 2d 1 (Fla. Dist. Ct. App. 2006)

. . . Stat. (2005); § 192.053, Fla. . . . Ch. 197.122(1) and 192.053”). . . .

In INTELLIGENT MEDICAL IMAGING, INC., 262 B.R. 142 (Bankr. S.D. Fla. 2001)

. . . Ch. 197.122(1) and 192.053. . . . Stat. ch. 197.122(1) and 192.053. . . .

In FLORIDA ENGINEERED CONSTRUCTION PRODUCTS, CORP., 157 B.R. 698 (Bankr. M.D. Fla. 1993)

. . . . § 192.053 (1991). . . . Thus by operation of the relation-back doctrine, Fla.Stat. § 192.053 and § 192.042 (1991), the claim . . .

In POINT RESTAURANT AND OYSTER BAR,, 86 B.R. 252 (Bankr. N.D. Fla. 1988)

. . . Florida Statutes § 192.053. . . . the Florida scheme the word “assessment” often refers to assessment of the value of the property, § 192.053 . . .