Florida Statute 173.06 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XII
MUNICIPALITIES

Chapter 173
FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS

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F.S. 173.06

173.06 Affidavits and certificates as prima facie evidence; proof of validity or invalidity.—

(1) An affidavit or affidavits of the tax collector or other officer of complainant having the duty of issuing or collecting such taxes, special assessments or tax certificates, as to the existence of delinquent taxes, tax certificates and special assessments upon any parcel of land and the time when the same became due, the amount due thereon, including interest and penalties, and the nonpayment thereof, shall be received in evidence as prima facie proof of the facts so certified and of the validity of all proceedings in and about the levying and assessment of such taxes and special assessments and the issuing of such tax certificate or certificates.

(2) Tax certificates shall be admissible in evidence and shall be prima facie valid.

(3) No tax certificate shall be held invalid except upon proof that the property was not subject to taxation or that the taxes had been paid previous to any tax sale or prior to the institution of the suit.

History.—s. 5, ch. 15038, 1931; CGL 1936 Supp. 3004(6).

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Amendments to 173.06

Arrestable Offenses / Crimes under Fla. Stat. 173.06

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 173.06.

Annotations, Discussions, Cases:

Cases Citing Statute 173.06

Total Results: 3

Hazen v. Allstate Ins. Co.

Court: District Court of Appeal of Florida | Date Filed: 2007-01-17

Citation: 952 So. 2d 531, 2007 WL 101216

Snippet: Corp., 546 So.2d at 1086-87; Martin, 541 So.2d at 173. [6] See Richard A. Posner, Statutory InterpretationIn

Ago

Court: Florida Attorney General Reports | Date Filed: 1994-03-21

Snippet: employees); 3 McQuillan Municipal Corporations s. 12.173. 6 Id. And see, Voorhees v. City of Miami, 199 So

Mosby & Russell Engineering Associates, Inc. v. Hudson Co.

Court: District Court of Appeal of Florida | Date Filed: 1974-08-30

Citation: 299 So. 2d 53

Snippet: McGrath v. Lund’s Fisheries, D.Del.1959, 170 F. Supp. 173; 6 Wright and Miller, Federal Practice and Procedure