The 2023 Florida Statutes (including Special Session C)
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. . . outside the continental United States, the persons listed in the tax collector's statement pursuant to s. 197.502 . . . Section 197.522(1)(a) then references section 197.502(4): The tax collector shall deliver to the clerk . . . Id. § 197.502(4)(a)-(c). . . . Id. § 197.502(4)(a)-(c). . . . benefit of the titleholder, lienholders of record, mortgagees of record, and others defined in section 197.502 . . .
. . . Because the issuance of a tax certificate is a prerequisite to the issuance of a tax deed, see § 197.502 . . .
. . . . § 197.502(5)(a), Fla. Stat. (2010). . § 197.473, Fla. Stat. (2010). . . .
. . . . § 197.502, Fla. Stat. (2009). . Fla. Admin. Code R. 12D-13.062. . . .
. . . process begins with notification by certified or registered mail to certain persons identified in section 197.502 . . .
. . . failed to redeem the tax certificate, Profile applied for a tax deed on the property pursuant to section 197.502 . . . Thereafter, the Tax Collector, pursuant to section 197.502(4), Florida Statutes (1999), prepared a statement . . . the tax deed was invalid because the Clerk failed to comply with the notice requirements of sections 197.502 . . . the property was assessed on the tax roll for the year in which the property was last assessed.” § 197.502 . . . with return receipt requested ... the persons listed in the tax collector’s statement pursuant to s. 197.502 . . .
. . . determined that (1) the intervenor, Morrill, was entitled to notice of the tax deed sale under section 197.502 . . . the fee owner of the easement property as the only person or entity entitled to notice under section 197.502 . . . ANALYSIS When an application for a tax deed is made, section 197.502(4) requires the tax collector to . . . Consequently, we conclude that the requirements for notification of the sale are governed by 197.502( . . . By enacting section 197.502(4), the Legislature has determined those parties with a sufficient stake . . .
. . . .]”); § 197.502(1), Fla. . . . the circuit court shall notify ... the persons listed in the tax collector’s statement pursuant to s. 197.502 . . .
. . . See § 197.502(1), Fla. Stat. (2003). . . .
. . . failed to redeem the tax certificate within two years, Profile applied for a tax deed under section 197.502 . . . events that ensued have been summarized as follows: Thereafter, the tax collector, pursuant to section 197.502 . . . Additionally, section 197.502(4)(a) clearly states that, “if the legal titleholder of record is the same . . . We find that the clerk’s notice of a tax deed sale must be mailed, pursuant to section 197.502(4)(a), . . .
. . . outside the continental United States, the persons listed in the tax collector’s statement pursuant to s. 197.502 . . . Section 197.502(4)(a) provides in pertinent part: (4) The tax collector shall deliver to the clerk of . . . When read together, sections 197.502(4)(a) and 197.522(l)(a) “require the clerk to mail a notice of tax . . .
. . . certified mail to those persons listed in the statement provided by the tax collector pursuant to section 197.502 . . . Section 197.502(4) requires the tax collector to provide a statement to the clerk indicating, among other . . . Section 197.502(4)(a) describes the following legal titleholders of record who are entitled to notice . . .
. . . outside the continental United States, the persons listed in the tax collector’s statement pursuant to s. 197.502 . . . Section 197.502(4)(a), Florida Statutes (2004), provides in pertinent part: (4) The tax collector shall . . .
. . . outside the continental United States, the persons listed in the tax collector’s statement pursuant to s. 197.502 . . .
. . . as an agent of the timeshare period titleholders; if, however, an application is made pursuant to s. 197.502 . . . word “however” indicates that, notwithstanding the prior statement, once the provisions of section 197.502 . . . Section 197.502(4)(a) provides that the notice of the sale of the property shall be given to “[a]ny legal . . . Since section 197.502(4)(a) requires that the notice be given to the “titleholder” and section 192.037 . . .
. . . Two years later, the County applied for a tax deed pursuant to section 197.502(3) of the Florida Statutes . . . See §§ 197.502(4), 197.522(l)(a), Fla. Stat. (1993). . . . the certificate, the land was placed on the “list of land available for taxes” as required by section 197.502 . . . and obtained a tax deed from the County in return for the payment of taxes as permitted by section 197.502 . . . Discussion Section 197.502(7) of the Florida Statutes expressly eschews any obligation of the County . . .
. . . See § 197.502, Fla. Stat. (2004). . . . outside the continental United States, the persons listed in the tax collector’s statement pursuant to s. 197.502 . . . Section 197.502(4), Florida Statutes (2004), the statute referenced in section 197.522(l)(a), lists the . . . The Florida Supreme Court construed section 197.502(4) in Dawson v. . . . to be notified of the tax sale if it fit within one of the lienholder categories listed in section 197.502 . . .
. . . Sections 197.502-197.542, Florida Statutes (2006), set out the steps from application for a tax deed . . . After an application for a tax deed is filed under section 197.502, the clerk must notify the property . . .
. . . tax certificate applied for a tax deed to the Rosados’ Altamonte Springs property pursuant to section 197.502 . . . Sections 197.522(l)(a) and 197.502(4)(a), Florida Statutes (2000), require the clerk of court to mail . . . Section 197.502(4)(a) provides in pertinent part: (4) The tax collector shall deliver to the clerk of . . . When read together, sections 197.502(4)(a) and 197.522(l)(a) “require the clerk to mail a notice of tax . . . five months before the tax collector delivered to the clerk of court the statement required by section 197.502 . . .
. . . outside the continental United states, the persons listed in the tax collector's statement pursuant to s. 197.502 . . .
. . . Pursuant to Sections 197.522(l)(a) and 197.502(4)(a) Fla. . . . Section 197.502(4), Florida Statutes (2000), states in pertinent part: The tax collector shall deliver . . . Sec. 197.502(4)(a). . . . The property owner appealed, arguing that section 197.502(4) was unconstitutional because, under the . . . While acknowledging the statutory notice scheme in sections 197.502(4) and 197.522(1), the court stated . . .
. . . Section 197.502(4)(a), Florida Statutes, sets forth the tax collector’s responsibility in providing the . . . tax information to the clerk of the court prior to the sale of any property. § 197.502(4)(a), Fla. . . . Specifically, section 197.502(4)(a) requires that the tax collector deliver to the clerk of the circuit . . . only be mailed to the address of the legal titleholder as it appears on the latest assessment roll. § 197.502 . . .
. . . Section 197.502(1), provides in pertinent part: The holder of any tax certificate, other than the county . . . Section 197.502(4) provides that, when the holder of a tax certificate applies for a tax deed, the tax . . . I do not understand sections 197.502(4)(a) and 197.522(l)(a) to impose any such burden on the clerk. . . . This includes proper notice by the clerk pursuant to section 197.502(4) and section 197.522(l)(a). . . . Section 197.502, Florida Statutes (1999), provides: . . . .
. . . Following the title search, the tax collector prepared a statement as required by section 197.502(4), . . . prepares a statement with the names of the persons to be notified prior to the sale of the property. § 197.502 . . . Among the persons to be named by the tax collector under section 197.502(4) are: (a) any legal titlehold . . . person whom the property was assessed on the tax roll for the year the property was last assessed. §§ 197.502 . . . hold the tax certificate for a statutory minimum two-year period before applying for a tax deed. § 197.502 . . .
. . . Section 197.502(4), Florida Statutes, states in pertinent part: (4) The tax collector shall deliver to . . . outside the continental United States, the persons listed in the tax collector’s statement pursuant to s. 197.502 . . . In doing so, he reasoned that when sections 197.502(4)(a) and 197.522(l)(a) are read in pari materia, . . . Judge Ervin concluded: I do not understand sections 197.502(4)(a) and 197.522(l)(a) to impose [an onerous . . . Section 197.502(4), Florida Statutes enumerates certain categories of persons who have a “reasonably . . .
. . . Section 197.502(7), Florida Statutes (2000), provides that once a county declines to purchase property . . . pertinent rules that outlines the procedure the clerk must follow when offering land for sale under section 197.502 . . .
. . . Pursuant to section 197.502(4), Florida Statutes, the tax collector prepared a statement listing Delta . . . Section 197.502(4), Florida Statutes, provides that when the holder of a tax certificate applies for . . . It repealed section 197.241, replacing it with the newly-created section 197.502. . . . send notice of the tax sale to "the persons listed in the tax collector's statement pursuant to s. 197.502 . . . the public records to identify the correct names and addresses of the persons referenced in section 197.502 . . . complete the assessment roll by July 1 of each year unless the time is extended for good cause, section 197.502 . . . outside the continental United States, the persons listed in the tax collector’s statement pursuant to s. 197.502 . . . What the majority and the lower court apparently fail to understand, however, is that sections 197.502 . . . public records in order to ascertain the correct names and addresses of the persons listed in section 197.502 . . . I do not understand sections 197.502(4)(a) and 197.522(l)(a) to impose any such burden on the clerk. . . .
. . . Appellant appeals claiming that Florida Statutes Section 197.502(4) is unconstitutional because due process . . . Section 197.502(4)(a), Florida Statutes, requires that the tax collector notify the clerk of the circuit . . .
. . . Pursuant to the provisions of Florida Statute section 197.502(1), Propco applied for the issuance of . . . the circuit court shall notify ... the persons listed in the tax collector’s statement pursuant to § 197.502 . . . F.S. § 197.502(1). . . . .
. . . Neither Section 197.502(4), Florida Statutes, nor section 197.522(1), Florida Statutes, requires the . . . Section 197.502, Florida Statutes (1999) provides in pertinent part: (4) The tax collector shall deliver . . .
. . . See § 197.502(4)(a), Fla. Stat. (1999). . . . The Saggeses incorrectly interpret section 197.502(4)(a) as requiring notice to be sent to the address . . . See § 197.502(4)(a), Fla. Stat. (1999). . . .
. . . . § 197.502(1). . . . . §§ 197.502, .512, .522, .542. . . .
. . . Sec. 197.502(4)(a). . . .
. . . Section 197.502(4), Florida Statutes enumerates those persons who are to be listed in the tax collector . . . the tax collector to receive notice if an address is supplied to the collector by such lienholder. § 197.502 . . . Broward County, 718 So.2d 197 (Fla. 4th DCA 1998), this court considered sections 197.522 and 197.502 . . . Co., 648 So.2d 210 (Fla. 4th DCA 1994) ], it is clear that the purpose of sections 197.522 and 197.502 . . . See § 197.502(4)(b), Fla. . . .
. . . Therefore appellant’s name was not in the tax collector’s statement pursuant to section 197.502, Florida . . . clerk of the court shall notify “the persons listed in the tax collector’s statement pursuant to s. 197.502 . . . Section 197.502(4), Florida Statutes (Supp. 1996) describes the following persons who are entitled to . . . 3) Any remaining funds held by the clerk shall be distributed to those persons described in Section 197.502 . . . Based on Dawson and DeMario, it is clear that the purpose of sections 197.522 and 197.502 is to provide . . .
. . . Clerk of Court to provide proper notification of the application for tax deed as required by section 197.502 . . .
. . . outside the continental United States, the persons listed in the tax collector’s statement pursuant to s. 197.502 . . . Section 197.502(4)(a) provides that the notice must be sent to “[a]ny legal title holder of record if . . . partnership was sufficient, or whether the Fort Lauderdale address was sufficient in light of section 197.502 . . .
. . . redeem the certificate by August 25, 1993, Bank Atlantic requested a tax deed sale pursuant to section 197.502 . . .
. . . Sections 197.502(4) and 197.522(l)(a), Florida Statutes (1993), combine to require that the required . . . 3) Any remaining funds held by the clerk shall be distributed to those persons described in Section 197.502 . . . therefore not entitled to be satisfied. (4) The clerk shall send notices to those persons listed in Section 197.502 . . . this notice for the benefit of persons having interest in and to this property as described in Section 197.502 . . . property received from the office of the tax collector reflecting all such persons as described in Section 197.502 . . .
. . . Pursuant to Section 197.502(2), Fla. . . .
. . . At oral argument, Nashid sought to buttress this point by directing our attention to section 197.502( . . . lienholder of record,” any “mortgagee of record,” and any “vendee of a recorded contract for deed.” § 197.502 . . . After section 197.502 refers to any lienholder of record, any mortgagee of record, and any vendee of . . .
. . . Certificate, the owner of the certificate may apply to the County Clerk to sell the property, Section 197.502 . . .
. . . . § 197.502(1). . . . Stat. § 197.502(4) (c). . . .
. . . See § 197.502, F.S.” . . .
. . . . § 197.502(1) (1991). Q: What does that entail? . . . Fla.Stat. § 197.502(2) (1991). . . .
. . . . §§ 197.502(4)(a), 197.-522(l)(a); Williams v. . . .
. . . . § 197.502. . . . .” § 197.502(2). . . . . § 197.502(4) and, (5). . . .
. . . . §§ 197.472(6) and 197.502(1). . . .
. . . Section 197.502(1), Florida Statutes (1985), was not followed in that a separate tax deed for the subsurface . . . The plaintiff acquired no rights by a violation of section 197.502(1), and a separate tax deed need not . . . maximum rate of interest provided by law before bids are accepted for the sale of such certificate. 197.502 . . . SEPARATE TAX DEEDS Cape Atlantic alleged in its complaint that section 197.502(1), Florida Statutes ( . . . We view the language in the last sentence of section 197.502(1), Florida Statutes (1985), as requiring . . .
. . . search for the purpose of determining the identity of the parties entitled to notice under section 197.502 . . . See section 197.502(4)(a), Florida Statutes, which provides that prior to the sale of property pursuant . . .
. . . .-037, 197.502 and Chapters 194 and 197 is to provide time-share fee owners with the same protections . . . fee owner to receive the protections afforded by Chapter 197 by application made pursuant to section 197.502 . . . for the year in which the property was last assessed in order to fall within the language in section 197.502 . . .
. . . The cumulative effect of sections 192.037, 197.502 and Chapters 194 and 197 is to provide time-share . . . fee owner to receive the protections afforded by Chapter 197 by application made pursuant to section 197.502 . . . for the year in which the property was last assessed in order to fall within the language in section 197.502 . . .
. . . property owners are entitled to be listed as a person to be notified of the application for a tax deed (§§ 197.502 . . . the event an application for tax deed is made by a holder of a tax certificate pursuant to section 197.502 . . . the tax sale of real property, by the tax collector on a statement to the clerk pursuant to section 197.502 . . . section 192.037, then, of course, the time-share period owner will not be within the language in section 197.502 . . .