Florida Statutes

Fla. Stat. § 173.01 (2025)

Foreclosure of municipal tax certificates authorized.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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173.01 Foreclosure of municipal tax certificates authorized.—The lien of any and all taxes, except those ad valorem taxes collectible by the county tax collector, tax certificates, and special assessments imposed by any incorporated city or town in the state upon real estate may be foreclosed by such city or town by suit in chancery. The practice, pleading, and procedure in any such suit shall be in substantial accordance with the practice, pleading, and procedure for the foreclosure of mortgages of real estate, except as herein otherwise provided.

History.—s. 1, ch. 15038, 1931; CGL 1936 Supp. 3004(2); s. 31, ch. 73-332.

Notes of Decisions

Cited in 1 case, 1956–1956 · leading case: Kostecos v. Johnson, 85 So. 2d 594 (Fla. 1956).

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Kostecos v. Johnson, 85 So. 2d 594 (Fla. 1956). · cites it 2× “798, 799 , we held that under Chapter 15038, Laws of Florida 1931, F.S.A. § 173.01 et seq., the municipal in rem foreclosure act did not authorize cities to have adjudicated in the in rem foreclosure proceeding the rights of holders of outstanding tax certificates of equal…”

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