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Florida Statute 173.04 - Full Text and Legal Analysis
Florida Statute 173.04 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XII
MUNICIPALITIES
Chapter 173
FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS
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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.

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Amendments to 173.04


Annotations, Discussions, Cases:

Cases Citing Statute 173.04

Total Results: 6  |  Sort by: Relevance  |  Newest First

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Golf Channel v. Jenkins, 752 So. 2d 561 (Fla. 2000).

Cited 38 times | Published | Supreme Court of Florida | 25 Fla. L. Weekly Supp. 31, 15 I.E.R. Cas. (BNA) 1574, 2000 Fla. LEXIS 9, 2000 WL 31834

...should be liberally construed. See Arrow Air, Inc. v. Walsh, 645 So.2d 422, 424 (Fla.1994). [5] The Legislature has often included notice provisions as conditions precedent to bringing lawsuits in other statutes providing civil remedies. See, e.g., § 173.04(1), Fla....
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City of Lakeland v. Chase Nat'l Co., 32 So. 2d 833 (Fla. 1947).

Cited 27 times | Published | Supreme Court of Florida | 159 Fla. 783, 1947 Fla. LEXIS 961

...hereinafter referred to as the “foreclosure suit.” This “foreclosure suit” was in rem for the foreclosure of many thousands of tax and special improvement liens against many hundred different pieces of property. Such procedure has been authorized by Section 173.04 F.S.A....
...original bill in the nature of a bill of review is allowed largely in the exercise of sound judicial discretion and is not limited , to the time for taking an appeal. See Winter v. Lake Elbert Citrus Fruit Company, 122 Fla. 422 , 165 So. 360 . Warning Notice (before suit commenced). Section 173.04 F.S.A....
...reof, the city directed that a newspaper notice be given. Neither did the city’s attorney make *789 the certificate that the statutory warning notice was given because it was not given. Constructive service of Process notice (after commencement) . Section 173.04 F.S.A....
...gainst the City and the master as representative of *790 In Reina v. Hope, 30 So. (2nd) 172 158 Fla. 771 , it was. urged by certain minors that their property was sold to the City at its foreclosure sale in proceedings under the prototype of Chapter 173.04 F.S.A....
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Certain Lands v. City of Alachua, 518 So. 2d 386 (Fla. 1st DCA 1987).

Cited 5 times | Published | Florida 1st District Court of Appeal | 1987 WL 31979

...In this case, unlike the situation in Pool, the City sought to recover pre -foreclosure attorney's fees, in addition to those fees and costs related to the foreclosure action. The City acknowledges that it could not collect attorney's fees and costs before filing the foreclosure complaint. § 173.04, Fla....
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Reina v. Hope, 30 So. 2d 172 (Fla. 1947).

Cited 5 times | Published | Supreme Court of Florida | 158 Fla. 771, 1947 Fla. LEXIS 632

question presented turns on the interpretation of Section 173.04, Florida Statutes 1941. We agreed to re-open
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Serenity Harper v. Geico Gen. Ins. Co., 272 So. 3d 448 (Fla. 2d DCA 2019).

Cited 2 times | Published | Florida 2nd District Court of Appeal

...period of 75 days after notice is mailed to any prospective defendant," during which period "the prospective defendants or their insurers shall conduct an evaluation of the claim to determine" liability and damages (emphasis added)); see also, e.g., § 173.04(1), Fla....
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Ismael v. Certain Lands upon which Special Assessments are Delinquent, 51 So. 3d 583 (Fla. 3d DCA 2010).

Published | Florida 3rd District Court of Appeal | 2010 Fla. App. LEXIS 19840, 2010 WL 5348719

...d the instant action in rem to foreclose on a number of properties, including Parcel 9. The lienholder proceeded under section 173.02, Florida Statutes (2005), which provides for actions in rem to foreclose upon outstanding special assessment liens. Section 173.04(1) provides that such suits shall be brought “in the name of the city or town whose ......
...The trial court then issued an order denying the former owner’s motion to vacate the final default judgment. This appeal followed. The former owner first argues that the final default judgment is void because the lienholder had no standing to proceed under chapter 173. Because section 173.04(1) requires that such actions in rem be commenced “in the name of the city or town whose ......
...3d DCA 1982) (refusing to agree that technical statutory notice violation was harmful). Furthermore, we note that the trial court’s jurisdiction over both the lands and parties involved in this case was conferred by publication of notice and of the lawsuit and sale by the clerk of the trial court in 2005. § 173.04(3)....

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