The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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F.S. 197.122

197.122 Lien of taxes; application.—

(1) All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue in full force from January 1 of the year the taxes were levied until discharged by payment or until barred under chapter 95. If the property to which the lien applies cannot be located in the county or the sale of the property is insufficient to pay all delinquent taxes, interest, fees, and costs due, a personal property tax lien applies against all other personal property of the taxpayer in the county. However, a lien against other personal property does not apply against property that has been sold and is subordinate to any valid prior or subsequent liens against such other property. An act of omission or commission on the part of a property appraiser, tax collector, board of county commissioners, clerk of the circuit court, or county comptroller, or their deputies or assistants, or newspaper in which an advertisement of sale may be published does not defeat the payment of taxes, interest, fees, and costs due and may be corrected at any time by the party responsible in the same manner as provided by law for performing acts in the first place. Amounts so corrected shall be deemed to be valid ab initio and do not affect the collection of the tax. All owners of property are held to know that taxes are due and payable annually and are responsible for ascertaining the amount of current and delinquent taxes and paying them before April 1 of the year following the year in which taxes are assessed. A sale or conveyance of real or personal property for nonpayment of taxes may not be held invalid except upon proof that:

(a) The property was not subject to taxation;

(b) The taxes were paid before the sale of personal property; or

(c) The real property was redeemed before receipt by the clerk of the court of full payment for a deed based upon a certificate issued for nonpayment of taxes, including all recording fees and documentary stamps.

(2) A lien created through the sale of a tax certificate may not be foreclosed or enforced in any manner except as prescribed in this chapter.

(3) A property appraiser may also correct a material mistake of fact relating to an essential condition of the subject property to reduce an assessment if to do so requires only the exercise of judgment as to the effect of the mistake of fact on the assessed or taxable value of the property.

(a) As used in this subsection, the term “an essential condition of the subject property” means a characteristic of the subject parcel, including only:

1. Environmental restrictions, zoning restrictions, or restrictions on permissible use;

2. Acreage;

3. Wetlands or other environmental lands that are or have been restricted in use because of such environmental features;

4. Access to usable land;

5. Any characteristic of the subject parcel which, in the property appraiser’s opinion, caused the appraisal to be clearly erroneous; or

6. Depreciation of the property that was based on a latent defect of the property which existed but was not readily discernible by inspection on January 1, but not depreciation from any other cause.

(b) The material mistake of fact may be corrected by the property appraiser, in the same manner as provided by law for performing the act in the first place only within 1 year after the approval of the tax roll pursuant to s. 193.1142. If corrected, the tax roll becomes valid ab initio and does not affect the enforcement of the collection of the tax. If the correction results in a refund of taxes paid on the basis of an erroneous assessment included on the current year’s tax roll, the property appraiser may request the department to pass upon the refund request pursuant to s. 197.182 or may submit the correction and refund order directly to the tax collector in accordance with the notice provisions of s. 197.182(2). Corrections to tax rolls for previous years which result in refunds must be made pursuant to s. 197.182.

History.—s. 129, ch. 85-342; s. 11, ch. 88-216; s. 9, ch. 91-295; s. 6, ch. 92-32; s. 1, ch. 98-167; s. 3, ch. 2011-151.

F.S. 197.122 on Google Scholar

F.S. 197.122 on Casetext

Amendments to 197.122

Arrestable Offenses / Crimes under Fla. Stat. 197.122

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.122.

Annotations, Discussions, Cases:

Cases from cite.case.law:

K. DEFRANCES, v. FURST, M., 267 So. 3d 525 (Fla. App. Ct. 2019)

. . . that "totally eliminates the improvements on real property" is subject to correction under section 197.122 . . . amended version of section 193.155 applies and limits its discussion to the correction of errors under 197.122 . . .

A. ASHEAR, v. SKLAREY,, 239 So. 3d 786 (Fla. App. Ct. 2018)

. . . erroneous legal conclusion resulted from its application of the wrong legal standard" under section 197.122 . . .

A. ASHEAR, v. SKLAREY,, 247 So. 3d 574 (Fla. App. Ct. 2018)

. . . that the applicable statutes at issue are section 197.472(1), Florida Statutes (2010), and section 197.122 . . . Section 197.122(1) states in relevant part: (1) .... . . . Section 197.122 mandates that no sale of real property for the failure to pay taxes shall be held invalid . . . conclude that the trial court applied the correct legal standard set forth in sections 197.472 and 197.122 . . . Section 197.122(1) was amended effective July 1, 2011, to provide: (1) .... . . .

MIAMI- DADE COUNTY, v. LANSDOWNE MORTGAGE, LLC,, 235 So. 3d 960 (Fla. Dist. Ct. App. 2017)

. . . improperly prioritized Lans-downe’s mortgage over the County’s tax lien, in contravention of section 197.122 . . . One such example is section 197.122(1), which states that “[a]ll taxes imposed pursuant to the State . . . Thus, according to the unambiguous text of section 197.122(1), the County’s homestead tax lien shall . . . Lansdowne contends that the general priority scheme in section 197.122(1) does not apply to the instant . . . priority of the County’s tax lien in this case should be governed by section 196.161(3) instead of section 197.122 . . .

R. NIKOLITS, v. L. HANEY, W. M., 221 So. 3d 725 (Fla. Dist. Ct. App. 2017)

. . . To that end, section 197.122(1), Florida Statutes (2013), provides for revision of property taxes where . . . court held that the property appraiser could correct such an error at any time pursuant to section 197.122 . . . Instead, we conclude that section 197.122(1) applies to correct this error, thereby allowing the appraiser . . .

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

. . . Section 197.122(1), Florida Statutes (2015), which codifies and effectuates this constitutional provision . . .

BARTON, v. METROJAX PROPERTY HOLDINGS, LLC, a LLC, a v. a, 207 So.3d 304 (Fla. Dist. Ct. App. 2016)

. . . City of Palm Bay, 114 So.3d at 928 (noting that section 197.122(1) of the Florida Statutes provides that . . .

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). . . . .

STRANBURG, v. PANAMA COMMONS L. P., 160 So. 3d 160 (Fla. Dist. Ct. App. 2015)

. . . See § 197.122(1), Fla. Stat. (2013); Ward v. . . .

CRICKET PROPERTIES, LLC, a v. NASSAU POINTE AT HERITAGE ISLES HOMEOWNERS ASSOCIATION, INC., 124 So. 3d 302 (Fla. Dist. Ct. App. 2013)

. . . See § 197.122(1). . . .

CITY OF PALM BAY, v. WELLS FARGO BANK, N. A., 114 So. 3d 924 (Fla. 2013)

. . . For example, section 197.122(1), Florida Statutes (2004), provides that “[a]ll taxes imposed pursuant . . .

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

. . . . § 197.122(1) provides in pertinent part; “All taxes imposed pursuant to the State Constitution and . . . Stat. § 197.122(1). 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). . . . .

TURNBERRY INVESTMENTS, INC. a v. STREATFIELD,, 48 So. 3d 180 (Fla. Dist. Ct. App. 2010)

. . . See § 197.122, Fla. Stat. (2010); see, e.g., Harris v. . . . See § 197.122(1), Fla. . . .

ORACLE REAL ESTATE HOLDINGS I LLC, v. ADRIAN HOLDINGS COMPANY I, LLC, II, LLC, J., 582 F. Supp. 2d 616 (S.D.N.Y. 2008)

. . . . § 197.122. . . . .” § 197.333; see § 197.122 (“All owners of property shall be held to know that taxes are due and payable . . . Although Adrian had a duty to pay taxes by April 1, see § 197.122, it has not yet paid the 2006 or 2007 . . . their assets in all respects material to their businesses or assets .... ” As noted, Florida Statutes § 197.122 . . . Stat. § 197.122. . . .

SOUTH INVESTMENT PROPERTIES, INC. v. ICON INVESTMENTS, LLC,, 988 So. 2d 1114 (Fla. Dist. Ct. App. 2008)

. . . .” § 197.122(1), Fla. Stat. (2005). . . .

SMITH, v. KROSSCHELL,, 937 So. 2d 658 (Fla. 2006)

. . . Krosschell further contended that section 197.122(1) of the Florida Statutes (2000), which authorized . . . The Third District concluded that this error was correctable pursuant to section 197.122(1). . . . Accordingly, we conclude that section 197.122(1), not 193.155(8)(a), applies to the error that occurred . . . in the instant case, and pursuant to this statute, this error “may be corrected at any time.” § 197.122 . . . In conclusion, we hold that section 197.122(1), rather than section 193.155(8)(a), applies to correct . . .

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

. . . See § 197.122(1), Fla. Stat. (2005); § 192.053, Fla. . . . Stat. § 197.122, the unpaid property taxes become a statutory lien on the property to secure the amount . . . Ch. 197.122(1) and 192.053”). . . . See § 197.122(1), Fla. Stat. (2005). . . . Furthermore, even assuming that the tax assessments on the tracts were erroneous, section 197.122(1) . . .

In D. RAMSEY, L. d b a d b a, 342 B.R. 658 (Bankr. M.D. Fla. 2006)

. . . Furthermore, the Tax Collector contends that Florida Statute § 197.122 (2004) grants the Tax Collector . . . This Court is not oblivious of the provision of Florida Statute § 197.122 which provides that: All taxes . . . Stat. § 197.122(1) (2005). . . .

HUTCHINSON ISLAND REALTY, INC. v. BABCOCK VENTURES, INC., 867 So. 2d 528 (Fla. Dist. Ct. App. 2004)

. . . In addition, “[t]he failure of anyone to receive notice as provided in section 197.122(1) does not affect . . . CRITERIA FOR INVALIDATING A TAX DEED OR TAX SALE Section 197.122, Florida Statutes (2000), specifies . . . the execution and delivery of a deed based upon a certificate issued for the nonpayment of taxes. §§ 197.122 . . . for the nonpayment of taxes must be held valid unless one of the criteria for invalidation in section 197.122 . . . Therefore, there is no basis for invalidating the tax deed or tax sale under section 197.122, Florida . . .

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

. . . . § 197.122(1). B. . . . Then, Ak-erman argues that the January 1 lien date contained in § 197.122(1) is a collection provision . . . Fla. 99-31 (1999) (section 197.122(2) is the exclusive method for enforcing liens created through the . . . Fla. 97-51 (1997) (section 197.122(2) is the exclusive method for enforcing liens created through the . . . Section 197.122(1) states, in part, that: “All taxes imposed pursuant to the State Constitution and laws . . .

In A. LAGO M. In C. In R. In, 301 B.R. 365 (Bankr. S.D. Fla. 2003)

. . . . § 197.122. . . .

In CONE CONSTRUCTORS, INC. d b a, 304 B.R. 513 (Bankr. M.D. Fla. 2003)

. . . Section 197.122 of the Florida Statutes provides in part: CHAPTER 197. . . . TAX COLLECTIONS, SALES, AND LIENS 197.122 Lien of taxes; dates; application (1) All taxes imposed pursuant . . . Stat. § 197.122. Section 197.172 of the Florida Statutes provides in part: 197.172. . . .

In MULBERRY PHOSPHATES, INC., 283 B.R. 347 (Bankr. M.D. Fla. 2002)

. . . . § 197.122, the unpaid property taxes become a statutory lien on the property to secure the amount of . . .

In E. TEPPER, E. v. L. Jr., 279 B.R. 859 (Bankr. M.D. Fla. 2002)

. . . . § 197.122(1) (West 2002) and that the initial and modified Chapter 13 plans provide that secured creditors . . .

CHANG,, 274 B.R. 295 (Bankr. D. Mass. 2002)

. . . Stat. 197.122(1) provides in relevant part: All taxes imposed pursuant to the State Constitution and . . .

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. . . .

Al SAGGESE, v. DEPARTMENT OF REVENUE OF STATE OF FLORIDA,, 770 So. 2d 1244 (Fla. Dist. Ct. App. 2000)

. . . Section 197.122(1), Florida Statutes (1999), provides that “[a]ll owners of property shall be held to . . .

A. SIEGEL, v. I. SIEGEL,, 750 So. 2d 699 (Fla. Dist. Ct. App. 2000)

. . . . § 197.122, Fla. Stat. (1997). . . .

D. CRANE v. MARTIN,, 741 So. 2d 1251 (Fla. Dist. Ct. App. 1999)

. . . Section 197.122(1), Florida Statutes (1997), also states, in part: No sale or conveyance of real or personal . . . mailing the notice of application for tax deed to the Cranes by certified mail, sections 65.081(3) and 197.122 . . .

SARTORI d b a v. DEPARTMENT OF REVENUE, 714 So. 2d 1136 (Fla. Dist. Ct. App. 1998)

. . . that Sohn’s claim involved a legitimate reclassification of the property as authorized under section 197.122 . . .

SOUTHLAKE COMMUNITY FOUNDATION, INC. v. HAVILL,, 707 So. 2d 361 (Fla. Dist. Ct. App. 1998)

. . . Foundation since the Foundation was not harmed (loans were made and Chapmans received benefit). (6) Section 197.122 . . .

P. EVANS, Jr. v. S. IRELAND,, 707 So. 2d 1135 (Fla. Dist. Ct. App. 1998)

. . . See § 197.122(1), Fla. Stat. (1995). . . .

In SOUTHEAST BANK CORPORATION, STATE OF FLORIDA, DEPARTMENT OF REVENUE, W. v. A. BRANDT, Jr., 97 F.3d 476 (11th Cir. 1996)

. . . the County imposed a post-petition statutory hen upon the Collection pursuant to Florida Statute § 197.122 . . . II and III of the Complaint dealing with the enforceability of the tax liens by operation of Section 197.122 . . .

In SOUTHEAST BANK CORPORATION, STATE OF FLORIDA, DEPARTMENT OF REVENUE, W. v. A. BRANDT, Jr., 97 F.3d 476 (11th Cir. 1996)

. . . the County imposed a post-petition statutory lien upon the Collection pursuant to Florida Statute § 197.122 . . . II and III of the Complaint dealing with the enforceability of the tax liens by operation of Section 197.122 . . .

SCRIPPS HOWARD CABLE COMPANY d b a v. Ed HAVILL,, 665 So. 2d 1071 (Fla. Dist. Ct. App. 1995)

. . . Havill contends his action was correct under subsection 197.122(1) which provides for the correction . . .

STATE Of DEPARTMENT OF REVENUE, v. GERALD SOHN, P. A. a k a P. A., 654 So. 2d 249 (Fla. Dist. Ct. App. 1995)

. . . the case before us involves a legitimate reclassification of the property as authorized under section 197.122 . . . including those authorizing corrections of errors of omission or commission “at any time” (section 197.122 . . . a crucial issue in that, while errors of the former type may be corrected at any time under section 197.122 . . .

W. ROBBINS, v. FIRST NATIONAL BANK OF SOUTH MIAMI, T. R., 651 So. 2d 184 (Fla. Dist. Ct. App. 1995)

. . . reached by the trial court and the Property Appraisal Adjustment Board, we hold (1) that under Sections 197.122 . . .

In SOUTHEAST BANKING CORPORATION, W. ROBBINS, v. A. BRANDT, Jr., 178 B.R. 291 (S.D. Fla. 1995)

. . . A post-petition statutory lien was imposed upon the Artwork pursuant to Florida Statute § 197.122, effective . . .

CAMBRIDGE CAPITAL CORP. a a v. HALCON ENTERPRISES, INC. a FDIC a Or An, 842 F. Supp. 499 (S.D. Fla. 1993)

. . . Section 197.122(1), Florida Statutes (1991). . . .

UNITED STATES v. MARION COUNTY, FLORIDA,, 826 F. Supp. 1400 (M.D. Fla. 1993)

. . . . § 197.122 (1991). . . .

In MIAMI GARDENS DRIVE PARTNERSHIP,, 154 B.R. 354 (Bankr. S.D. Fla. 1992)

. . . Pursuant to F.S. 197.122(1), “all taxes imposed pursuant to the State Constitution and laws of this state . . . the alleged largest holder of an unsecured debt is actually a secured creditor. pursuant to F.S. § 197.122 . . .

SECURITIES AND EXCHANGE COMMISSION, v. ELLIOTT, O. J. J. H. As J. H. K. C. J. C. F. F. SECURITIES AND EXCHANGE COMMISSION, v. ELLIOTT, O., 953 F.2d 1556 (11th Cir. 1992)

. . . . § 197.122 and § 197.432(2) (1985). Gautier v. . . . successful bidder receives a “tax sale certificate” which represents his first lien on the property. § 197.122 . . .

In GENERAL DEVELOPMENT CORPORATION,, 135 B.R. 1008 (Bankr. S.D. Fla. 1991)

. . . . § 197.122. The lien attaches January 1 of the year that the taxes are levied. Id. . . .

In CHIEF CHARLEY S, INC., 122 B.R. 785 (Bankr. M.D. Fla. 1990)

. . . . § 197.122. . . . perfected pre-petition and prior to the Tax Collector seeking tax warrants by virtue of Fla.Stat. § 197.122 . . . Pursuant to Fla.Stat. § 197.122 and § 197.333, the taxes were assessed on Debtor's restaurant equipment . . .

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

. . . Reciting Florida Statute § 197.122: all taxes imposed pursuant to the State Constitution and laws of . . .