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. 197.602

197.602 Reimbursement required in challenges to the validity of a tax deed.—

(1) If a party successfully challenges the validity of a tax deed in an action at law or equity, but the taxes for which the tax deed was sold were not paid before the tax deed was issued, the party shall pay to the party against whom the judgment or decree is entered:

(a) The amount paid for the tax deed and all taxes paid upon the land, together with 12 percent interest thereon per year from the date of the issuance of the tax deed;

(b) All legal expenses in obtaining the tax deed, including publication of notice and clerk’s fees for issuing and recording the tax deed; and

(c) The fair cash value of all maintenance and permanent improvements made upon the land by the holders under the tax deed.

(2) In an action to challenge the validity of a tax deed, the prevailing party is entitled to all reasonable litigation expenses, including attorney’s fees.

(3) The court shall determine the amount of the expenses for which a party shall be reimbursed. The tax deed holder or anyone holding under the tax deed has a prior lien on the land for the payment of the expenses that must be reimbursed to such persons.

History.—s. 64, ch. 4322, 1895; GS 592; s. 61, ch. 5596, 1907; RGS 795; s. 3, ch. 12409, 1927; CGL 1026; ss. 1, 2, ch. 23637, 1947; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 50, ch. 77-104; s. 47, ch. 82-226; s. 199, ch. 85-342; s. 52, ch. 2011-151.

Note.—Former ss. 196.07, 197.310, 197.166, 197.353.

F.S. 197.602 on Google Scholar

F.S. 197.602 on Casetext

Amendments to 197.602

Arrestable Offenses / Crimes under Fla. Stat. 197.602

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.602.

Annotations, Discussions, Cases:

Cases from cite.case.law:

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

. . . appellate attorney's fees and costs pursuant to Florida Rule of Appellate Procedure 9.400 and section 197.602 . . . Ashear now seeks appellate attorney's fees and costs under the current version of section 197.602(2), . . . We find no entitlement to attorney's fees and costs as the version of section 197.602 in force at the . . . Unlike the current version of the statute, the 2010 version of section 197.602 did not provide for an . . . Moreover, even if the current version of section 197.602(2) were applicable here, Ashear would not be . . .

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

. . . (emphasis in original) Finally, Ashear argues that the trial court's order contravenes section 197.602 . . . Specifically, Ashear argues that the trial court erred by failing to apply provisions in section 197.602 . . . Section 197.602, Florida Statutes (2010), provides: If, in an action at law or in equity involving the . . . Section 197.602 clearly and unambiguously requires that a purchaser of a tax deed determined to be invalid . . . Ashear also argues on appeal that he is entitled to an award, pursuant to section 197.602, for the value . . .

SURNA CONSTRUCTION, INC. v. H. STEPHENS,, 91 So. 3d 939 (Fla. Dist. Ct. App. 2012)

. . . Moreover, absent the stipulation, we believe that Appellant was entitled to interest pursuant to section 197.602 . . .

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

. . . While the judgment also requires the former owner to pay interest as required by section 197.602 of the . . . We reverse this portion of the final judgment because section 197.602 clearly and unambiguously mandates . . . In this case, the controlling provision, section 197.602, needs no interpretation, clearly and unambiguously . . . But as section 197.602 and longstanding Supreme Court precedent confirm, such vindication does not, for . . . To this end, section 197.602 was enacted to assure investors that if they purchased a tax deed — thereby . . .

VILLAGE OF DORAL PLACE ASSOCIATION, INC. v. REAL, INC. W., 22 So. 3d 627 (Fla. Dist. Ct. App. 2009)

. . . Although the parties have not addressed the issue, apparently section 197.602, Florida Statutes (2003 . . .

NOURACHI, a F. S. v. SOUTH BEACHES PROFESSIONAL PARK OWNERS ASSOCIATION, INC. a, 841 So. 2d 618 (Fla. Dist. Ct. App. 2003)

. . . tax deed void, awards $75,000 spent on the tax deed, but reserves jurisdiction pursuant to section 197.602 . . .

BULLOCK, v. HOUSTON REALTY INVESTMENT, INC., 739 So. 2d 1251 (Fla. Dist. Ct. App. 1999)

. . . with the Clerk of the Court within thirty days “as preliminary costs mandated by Florida Statute § 197.602 . . . Section 197.602, Florida Statutes (1998), entitled Party recovering land must refund taxes paid and Interest . . .