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. 197.482

197.482 Expiration of tax certificate.—Seven years after the date of issuance of a tax certificate, which is the date of the first day of the tax certificate sale as advertised under s. 197.432, if a tax deed has not been applied for, and no other administrative or legal proceeding, including a bankruptcy, has existed of record, the tax certificate is null and void and shall be canceled. The tax collector shall note the date of the cancellation upon all appropriate records in his or her office. This section does not apply to deferred payment tax certificates.

History.—s. 185, ch. 85-342; s. 6, ch. 92-312; s. 1023, ch. 95-147; s. 2, ch. 99-141; s. 47, ch. 2011-151.

F.S. 197.482 on Google Scholar

F.S. 197.482 on Casetext

Amendments to 197.482

Arrestable Offenses / Crimes under Fla. Stat. 197.482

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.482.

Annotations, Discussions, Cases:

Cases from cite.case.law:

A. JACOBS, Jr. v. ESTEFAN, Ar, De, 531 F. App'x 1004 (11th Cir. 2013)

. . . h) The period of an intervening bankruptcy tolls the expiration period of a tax certificate under § 197.482 . . .

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

. . . Section 197.482, captioned “Logbook entries”, of Title 46 of the Code of Federal Regulations for the . . . each commercial diving operation: ... (7) Maximum depth and bottom time for each diver. 46 C.F.R. § 197.482 . . .

NORTHCUTT, v. BALKANY,, 727 So. 2d 382 (Fla. Dist. Ct. App. 1999)

. . . owner of the certificates failed to apply for a tax deed within seven years as prescribed by section 197.482 . . . Section 197.482, Florida Statutes (1997), provides: Limitation upon lien of tax certificate.— (1) After . . . The trial court ruled specifically: The limitations provision of section 197.482, Fla. . . . The seven year statute of limitations provided for in section 197.482 was tolled during this period in . . . We recognize the language used by the legislature in section 197.482 is not clear, and should likely . . .

In GENERAL DEVELOPMENT CORPORATION,, 147 B.R. 610 (Bankr. S.D. Fla. 1992)

. . . . § 197.482 (1991). Q: Is there a way that a taxpayer can protect against that eventuality? . . .