The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.472

197.472 Redemption of tax certificates.—

(1) A person may redeem a tax certificate at any time after the certificate is issued and before a tax deed is issued unless full payment for a tax deed is made to the clerk of the court, including documentary stamps and recording fees. The person redeeming a tax certificate shall pay the tax collector the face amount plus all interest, costs, and charges.

(2) When a tax certificate is redeemed and the interest earned on the tax certificate is less than 5 percent of the face amount of the certificate, a mandatory minimum interest of an absolute 5 percent shall be levied upon the face value of the tax certificate. The person redeeming the tax certificate shall pay the interest rate due on the certificate or the 5 percent mandatory minimum interest, whichever is greater. This subsection applies to all county-held tax certificates and all individual tax certificates except those with an interest rate bid of zero percent.

(3) The tax collector shall receive a fee of $6.25 for each tax certificate redeemed.

(4) A portion of a certificate may be redeemed only if such portion can be ascertained by legal description and the portion to be redeemed is evidenced by a contract for sale or recorded deed. The tax collector shall make a written request for apportionment to the property appraiser, and within 15 days the property appraiser shall furnish the tax collector a certificate apportioning the value to that portion sought to be redeemed and to the remaining land covered by the certificate.

(5) After a tax certificate is redeemed, the tax collector shall pay to the owner of the tax certificate the amount received by the tax collector less the redemption fee within 15 business days after the date of receipt of the redemption. Along with the payment, the tax collector shall identify the certificates redeemed and the amount paid for each certificate. However, if the tax collector pays the certificateholder electronically, the certificates redeemed and the amounts paid for each certificate shall be provided electronically by facsimile or electronic mail.

(6) Nothing in this section shall be deemed to deny any person the right to redeem any outstanding tax certificate in accordance with the law.

(7) The provisions of subsection (4) do not apply to collections relating to fee timeshare real property made pursuant to s. 192.037.

History.—s. 183, ch. 85-342; s. 4, ch. 86-141; s. 58, ch. 94-353; s. 44, ch. 2011-151; s. 5, ch. 2014-211.

F.S. 197.472 on Google Scholar

F.S. 197.472 on Casetext

Amendments to 197.472

Arrestable Offenses / Crimes under Fla. Stat. 197.472

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.472.

Annotations, Discussions, Cases:

Cases from cite.case.law:

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

. . . application of the wrong legal standard" under section 197.122, Florida Statutes (2010), and section 197.472 . . .

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

. . . Both parties agree that the applicable statutes at issue are section 197.472(1), Florida Statutes (2010 . . . Section 197.472(1) provides in relevant part as follows: (1) Any person may redeem a tax certificate . . . Ashear argues that the trial court did not apply the correct legal standard under sections 197.472 and . . . reasons, we conclude that the trial court applied the correct legal standard set forth in sections 197.472 . . . Effective July 1, 2014, section 197.472(1), was amended to provide that "[a] person may redeem a tax . . .

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

. . . See § 197.472, Fla. Stat. (2010); Crocker v. . . . Section 197.472(1), provides: (1) Any person may redeem a tax certificate or purchase a county-held certificate . . .

P. CASON, v. FLORIDA DEPARTMENT OF MANAGEMENT SERVICES,, 944 So. 2d 306 (Fla. 2006)

. . . Stat. (2006) ("Sale of tax certificates for unpaid taxes”); § 197.472, Fla. . . .

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

. . . . § 197.472 which the Tax Collector is required to collect. . . . Stat. § 197.472, the Debtors argue the tax certificate holders are creditors of the Tax Collector who . . . Stat. § 197.472. . . . Stat. § 197.472. . . .

In LAMBERT, E. Jr. v. M. B., 273 B.R. 663 (Bankr. N.D. Fla. 2002)

. . . . § 197.472(1). . Accord Carver v. Carver, 954 F.2d 1573, 1576 (11th Cir.1992); Brock v. . . .

In LIUZZO,, 204 B.R. 235 (Bankr. N.D. Fla. 1996)

. . . however, a tax certificate shall not bear interest nor shall the mandatory charge as provided by s. 197.472 . . .

In KOGER PROPERTIES, INC., 172 B.R. 351 (Bankr. M.D. Fla. 1994)

. . . percent per year; however a tax certificate shall not bear interest nor shall the mandatory charge under 197.472 . . .

E. SANTANA v. METROPOLITAN DADE COUNTY,, 641 So. 2d 117 (Fla. Dist. Ct. App. 1994)

. . . Subsection 197.472(1) provides that upon redemption, the redeeming person “shall pay all taxes, interest . . .

OCEAN RESORT HOMEOWNERS ASSOCIATION, INC. a v. F. KNIGHT, J. Co. n k a B M Co., 633 So. 2d 63 (Fla. Dist. Ct. App. 1994)

. . . Moreover, section 197.472(8), Florida Statutes (1991) expressly provides that the ability to make a “ . . . precluding the sale of the tax deed for the entire property on the authority of Southards and section 197.472 . . .

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

. . . Section 197.472. . . .

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

. . . . § 197.472(1). See also State ex rel. Town of Crescent City v. . . .

E. WALKER, v. PALM BEACH COMMERCE CENTER ASSOCIATED, LTD., 614 So. 2d 1097 (Fla. 1993)

. . . taxpayer is unsuccessful, then the certificates could be redeemed pursuant to the provisions of section 197.472 . . .

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)

. . . . § 197.472(1). . . . . § 197.472(5) and (6). . . .

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

. . . . § 197.472(1). . . . Id. §§ 197.472(6) and 197.502(1). . . .

GAINER v. GREEN, 48 Fla. Supp. 2d 205 (Fla. Cir. Ct. 1991)

. . . rules as follows: Before the last act necessary to “issue” a tax deed pursuant to Florida Statute § 197.472 . . . Implied in the language of Florida Statute §§ 197.542(2) (full payment before issuance) and 197.472(1 . . .