Florida Statute 173.1 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XII
MUNICIPALITIES

Chapter 173
FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS

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F.S. 173.01

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.

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Amendments to 173.01

Annotations, Discussions, Cases:

Cases Citing Statute 173.01

Total Results: 2

Kostecos v. Johnson

85 So. 2d 594

Supreme Court of Florida | Filed: Feb 3, 1956 | Docket: 1290602

Cited 14 times | Published

under Chapter 15038, Laws of Florida 1931, F.S.A. § 173.01 et seq., the municipal in rem foreclosure act

Roy v. Edgar

11 B.R. 853, 1981 Bankr. LEXIS 3583

United States Bankruptcy Court, N.D. Florida | Filed: Jun 10, 1981 | Docket: 1842147

Cited 5 times | Published

under the trust." See also 76 Am.Jur.2d Trusts, § 173, 1 Cowans, Bankruptcy Law and Practice, § 349. It