Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448
Florida Statute 173.4 - Full Text and Legal Analysis
Florida Statute 173.04 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 173.04 Case Law from Google Scholar Google Search for Amendments to 173.04

The 2025 Florida Statutes

Title XII
MUNICIPALITIES
Chapter 173
FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS
View Entire Chapter
F.S. 173.04
173.04 Procedure for bringing foreclosure suit; certificate of attorney as to notice of suit; jurisdiction obtained by publication of notice of suit; form of notice.
(1) Any suit hereby authorized shall be commenced by bill in chancery in the circuit court of the county in which such city or town is situated, in the name of the city or town whose taxes, tax certificates and special assessments are sought to be enforced, as complainant, and against any or all lands upon which any taxes, tax certificates and special assessments are delinquent (as the case may be) for the period aforesaid, as defendant, in which bill there shall be briefly described the levy and nonpayment of taxes and special assessments which are delinquent for the period aforesaid, and of all other taxes and special assessments then due and payable to said city or town and sought to be recovered in such bill, the lands proceeded against and the amount chargeable to each parcel or tract. It shall be unnecessary to name in such bill or proceedings any person owning or having any interest in or lien upon such lands as defendants. At least 30 days prior to the filing of any such bill in chancery, written notice of intention to file the same shall be sent by registered mail to the last known address of the holder of the record title and to the holder of record of each mortgage or other lien, except judgment liens, upon each tract of land to be included in said bill in chancery; such notice shall briefly describe the particular lot or parcel of land, shall state the amount of tax certificate and special assessment liens sought to be enforced and shall warn said owner and holders of liens, mortgages or other liens that on or after the day therein named said bill in chancery to enforce the same will be filed, unless paid on or before said date.
(2) A certificate of the attorney shall be attached to the bill of complaint to the effect that said written notice has been given, and such certificate shall be prima facie evidence that the provisions of this section have been complied with. The complainant’s counsel shall make diligent inquiry as to the address of the record title and holders of record liens other than judgments and the clerk of the circuit court shall mail by registered mail a copy of the notice hereinafter provided for, to such record owner and holders of record liens other than judgments at such last known address.
(3) Jurisdiction of any of said lands and of all parties interested therein or having any lien thereon shall be obtained by publication of a notice to be issued as of course by the clerk of the circuit court in which such bill is filed on the request of complainant, once each week for not less than 2 consecutive weeks, directed to all persons and corporations interested in or having any lien or claim upon any of the lands described in said notice and said bill. Such notice shall describe the lands involved and the respective principal amounts sought to be recovered in such suit for taxes, tax certificates and special assessments on such respective parcels of land, and requiring all such parties to appear and defend said suit on or before the day specified in said notice, which shall be not less than 4 weeks after the date of the first publication of such notice. Said notice may be in substantially the following form, with blanks appropriately filled in:

  (Name City or Town)  

   Complainant,

IN THE CIRCUIT

   vs.     COURT FOR   

COUNTY, FLORIDA.

Certain lands upon

which   (insert       IN CHANCERY.

  the word “taxes”  

  or the words “special  

  assessments” or both,  

  as the case may be)  

are delinquent,

   Defendant.

NOTICE

To all persons and corporations interested in or having any lien or claim upon any of the lands described herein:

You are hereby notified that   (name city or town)   has filed its bill of complaint in the above named court to foreclose delinquent   (insert the words “tax liens,” “tax certificates,” or “special assessments,” as the case may be)   with interest and penalties, upon the parcels of land set forth in the following schedule, the aggregate amount of such   (insert the words “tax liens,” “tax certificates,” or “special assessments,” as the case may be)   interest and penalties, against said respective parcels of land, as set forth in said bill of complaint, being set opposite such parcels in the following schedule, to wit:

DESCRIPTION OF LANDS

Amount of   (insert the word “taxes” or the words “special assessments” or both, as the case may be)  .

In addition to the amounts set opposite each parcel of land in the foregoing schedule, interest and penalties, as provided by law, on such delinquent taxes and special assessments, together with a proportionate part of the costs and expenses of this suit, are sought to be enforced and foreclosed in this suit.

You are hereby notified to appear and make your defenses to said bill of complaint on or before the   day of  , and if you fail to do so on or before said date the bill will be taken as confessed by you and you will be barred from thereafter contesting said suit, and said respective parcels of land will be sold by decree of said court for nonpayment of said taxes and assessment liens and interest and penalties thereon and the costs of this suit.

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of said court, this   day of  .

  (Clerk of said court)  

By   (Deputy clerk)  

(4) Proof of publication of said notice, as herein required, shall be by affidavit of the publisher or some agent or employee thereof filed in said cause.
History.s. 4, ch. 15038, 1931; CGL 1936 Supp. 3004(5); s. 32, ch. 71-355; s. 18, ch. 90-279; s. 13, ch. 2024-2.

F.S. 173.04 on Google Scholar

F.S. 173.04 on CourtListener

Amendments to 173.04


Annotations, Discussions, Cases:

Cases Citing Statute 173.04

Total Results: 6

Golf Channel v. Jenkins

752 So. 2d 561, 25 Fla. L. Weekly Supp. 31, 15 I.E.R. Cas. (BNA) 1574, 2000 Fla. LEXIS 9, 2000 WL 31834

Supreme Court of Florida | Filed: Jan 13, 2000 | Docket: 1279983

Cited 38 times | Published

statutes providing civil remedies. See, e.g., § 173.04(1), Fla. Stat. (1997) (foreclosure on a mortgage)

City of Lakeland v. Chase National Company

32 So. 2d 833, 159 Fla. 783, 1947 Fla. LEXIS 961

Supreme Court of Florida | Filed: Dec 9, 1947 | Docket: 3275006

Cited 27 times | Published

property. Such procedure has been authorized by Section 173.04 F.S.A. The liens were "several" in nature and

Certain Lands v. City of Alachua

518 So. 2d 386, 1987 WL 31979

District Court of Appeal of Florida | Filed: Dec 29, 1987 | Docket: 1777595

Cited 5 times | Published

costs before filing the foreclosure complaint. § 173.04, Fla. Stat. (1985). In the event all special assessments

Reina v. Hope

30 So. 2d 172, 158 Fla. 771, 1947 Fla. LEXIS 632

Supreme Court of Florida | Filed: Apr 25, 1947 | Docket: 3262379

Cited 5 times | Published

question presented turns on the interpretation of Section 173.04, Florida Statutes 1941. We agreed to re-open

SERENITY HARPER v. GEICO GENERAL INSURANCE CO.

272 So. 3d 448

District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 14579152

Cited 2 times | Published

and damages (emphasis added)); see also, e.g., § 173.04(1), Fla. Stat. (2013) (requiring that notice of

Ismael v. Certain Lands upon which Special Assessments are Delinquent

51 So. 3d 583, 2010 Fla. App. LEXIS 19840, 2010 WL 5348719

District Court of Appeal of Florida | Filed: Dec 29, 2010 | Docket: 60297657

Published

upon outstanding special assessment liens. Section 173.04(1) provides that such suits shall be brought