The 2023 Florida Statutes (including Special Session C)
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. . . document, representing unpaid delinquent real property taxes ... and becoming a first lien thereon-” § 197.102 . . . Ann. 197.102(3) (West 2008); see § 197.573(2) (exceptions). . . .
. . . Section 197.102(3), Florida Statutes, defines a tax certificate as a document “representing unpaid delinquent . . .
. . . . §§ 197.102(3), .432(2), .472. . . . Section 197.102(3) of the Florida Statutes clearly defines a tax certificate as a first lien on the real . . .
. . . See §§ 197.102(4),.322, Fla. Stat. . . .
. . . First, section 197.102(3), Florida Statutes (1991), defines a tax certificate: “Tax certificate” means . . . Because section 197.102(3) clearly defines a tax certificate as a first lien on real property, the plain . . .
. . . . §§ 197.102(3), .432(2), .472. . . .