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. 197.402

197.402 Advertisement of real or personal property with delinquent taxes.—

(1) If advertisements are required, the board of county commissioners shall make such notice as provided in chapter 50. The tax collector shall pay all charges, and the proportionate cost of the advertisements shall be added to the delinquent taxes collected.

(2) Within 45 days after the personal property taxes become delinquent, the tax collector shall advertise a list of the names of delinquent personal property taxpayers and the amount of tax due by each. The advertisement shall include a notice that all personal property taxes are drawing interest at the rate of 18 percent per year and that, unless the delinquent taxes are paid, warrants will be issued thereon pursuant to s. 197.413 and the tax collector will apply to the circuit court for an order directing levy upon and seizure of the personal property of the taxpayer for the unpaid taxes.

(3) Except as provided in s. 197.432(4), on or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall advertise once each week for 3 weeks and shall sell tax certificates on all real property having delinquent taxes. If the deadline falls on a Saturday, Sunday, or legal holiday, it is extended to the next working day. The tax collector shall make a list of such properties in the same order in which the property was assessed, specifying the amount due on each parcel, including interest at the rate of 18 percent per year from the date of delinquency to the date of sale; the cost of advertising; and the expense of sale. For sales that commence on or after June 1, all certificates shall be issued effective as of the date of the first day of the sale, and the interest to be paid to the certificateholder shall include the month of June.

(4) All advertisements shall be in the form prescribed by the department.

History.—s. 166, ch. 85-342; s. 55, ch. 94-353; s. 1478, ch. 95-147; s. 1, ch. 2005-220; s. 29, ch. 2010-5; s. 32, ch. 2011-151; s. 20, ch. 2021-17.

F.S. 197.402 on Google Scholar

F.S. 197.402 on Casetext

Amendments to 197.402

Arrestable Offenses / Crimes under Fla. Stat. 197.402

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.402.

Annotations, Discussions, Cases:

Cases from cite.case.law:

D. SRYGLEY Z. v. CAPITAL PLAZA, INC. a, 82 So. 3d 1211 (Fla. Dist. Ct. App. 2012)

. . . once each week for 4 consecutive weeks at weekly intervals in a newspaper selected as provided in s. 197.402 . . .

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

. . . collector shall commence the sale of tax certificates on those lands on which taxes have not been paid”); § 197.402 . . .

PETTIS, v. BOSARGE DIVING, INC., 751 F. Supp. 2d 1222 (S.D. Ala. 2010)

. . . Section 197.402, captioned “Responsibilities of the person-in-charge”, of Title 46 of the Code of Federal . . . involvement of the vessel or facility, its equipment, and its personnel in the diving operation. 46 C.F.R. § 197.402 . . . (4) Prior to the commencement of any commercial diving operation, provide the report required by § 197.402 . . . person-in-charge; (5) Coordinate with the person-in-charge any changes that are made to the report required by § 197.402 . . .

SARASOTA HERALD- TRIBUNE CO. v. SARASOTA COUNTY,, 632 So. 2d 606 (Fla. Dist. Ct. App. 1993)

. . . appeals a final declaratory judgment in which the trial court interpreted sections 50.011, 50.031, and 197.402 . . . Herald-Tribune brought an action for declaratory judgment to determine its rights under chapter 50 and section 197.402 . . . Section 197.402, governing the advertisement of delinquent tax rolls, provides that “[wjhenever legal . . . There is no language in sections 50.-011, 50.031, or 197.402, to indicate that the legislature intended . . .

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

. . . . § 197.402(3). . . .

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

. . . . §§ 197.402(3), 197.432(5). . . . several reasons, the interest rate bid by third-party certificate-holders pursuant to Fla.Stat. §§ 197.402 . . .

CAPE ATLANTIC LANDOWNERS ASSOCIATION, INC. v. COUNTY OF VOLUSIA,, 581 So. 2d 1384 (Fla. Dist. Ct. App. 1991)

. . . once each week for 4 consecutive weeks at weekly intervals in a newspaper selected as provided in s. 197.402 . . .

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

. . . nonpayment of taxes, the issuance of warrants, and proof of the publication of notice as provided for in s. 197.402 . . .