The 2023 Florida Statutes (including Special Session C)

Title XII
MUNICIPALITIES

Chapter 173
FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS

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F.S. 173.07

173.07 Tender of correct amount as condition precedent.—If any person shall claim that any tax, tax certificate or assessment is improper or illegal, and seek to contest the same, then such person at the time of filing an answer resisting the foreclosure of any tax lien, tax certificate or assessment lien shall tender into the registry of the court such amount as he or she claims was properly assessable or for which the property of such person was properly assessable.

History.—s. 5, ch. 15038, 1931; CGL 1936 Supp. 3004(6); s. 917, ch. 95-147.

F.S. 173.07 on Google Scholar

F.S. 173.07 on Casetext

Amendments to 173.07

Arrestable Offenses / Crimes under Fla. Stat. 173.07

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 173.07.

Annotations, Discussions, Cases:

Cases from cite.case.law:

HESTEKIN, v. BELAY, S., 371 F. Supp. 3d 548 (W.D. Wis. 2019)

. . . . § 173.07 that "a humane officer may not in the course of his or her duties ... . . . Stat. § 173.07(5)(a). . . .

Hy STEINBERG, v. CITY OF SUNRISE,, 592 So. 2d 1148 (Fla. Dist. Ct. App. 1992)

. . . Section 173.07, Florida Statutes (1989), provides: In an end run around the statute, Steinberg contends . . . that the assessment is void ab initio and therefore no amount of the assessment is valid and owing. 173.07 . . .

FAULCONER, Sr. T. v. COMMISSIONER OF INTERNAL REVENUE,, 748 F.2d 890 (4th Cir. 1984)

. . . had other income primarily in the nature of dividends, interest, and trust income which averaged $70,-173.07 . . .

EVANS ELECTRICAL CONST. CO. v. WM. S. LOZIER,, 68 F. Supp. 256 (W.D. Mo. 1946)

. . . representing the Government, of his classification as “Project Manager (Electrical)” with a salary rate of $173.07 . . .