Florida Statute 173.07 - 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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173.07 Tender of correct amount as condition precedent.—If any person shall claim that any tax, tax certificate or assessment is improper or illegal, and seek to contest the same, then such person at the time of filing an answer resisting the foreclosure of any tax lien, tax certificate or assessment lien shall tender into the registry of the court such amount as he or she claims was properly assessable or for which the property of such person was properly assessable.

History.—s. 5, ch. 15038, 1931; CGL 1936 Supp. 3004(6); s. 917, ch. 95-147.

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Amendments to 173.07

Annotations, Discussions, Cases:

Cases Citing Statute 173.07

Total Results: 2 | Sort by: Relevance | Newest First

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Prudential Ins. Co. of Am. v. Tennen, 383 So. 2d 735 (Fla. 5th DCA 1980).

Published | Florida 5th District Court of Appeal | 1980 Fla. App. LEXIS 16709

234 (La.App.1936) and 3 Appleman Ins. L. & P. § 173.7 (1967). The loan in the instant case having been

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Steinberg v. City of Sunrise, 592 So. 2d 1148 (Fla. Dist. Ct. App. 1992).

Published | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 106, 1992 WL 1337

...The main obstacle confronting Steinberg in this case is one of standing. Appellee contends that, in order to litigate his complaints, Steinberg was required by statute to deposit into the court registry the amount of the assessment he admitted was due. This was not done and the issue has not been waived. Section 173.07, Florida Statutes (1989), provides: In an end run around the statute, Steinberg contends none of the assessment is due and thus he need not comply with the statute. His theory is that the assessment is void ab initio and therefore no amount of the assessment is valid and owing. 173.07 Tender of correct amount as condition precedent.—If any person shall claim that any tax, tax certificate or assessment is improper or illegal, and seeks to contest the same, then such person at the time of filing an answer resisting the fore...

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