Florida Statutes

Fla. Stat. § 173.15 (2025)

Parties and subject matter; tax liens of equal dignity.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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173.15 Parties and subject matter; tax liens of equal dignity.—

(1) In the foreclosure of municipal tax and special assessment liens by suit in the nature of proceedings in rem, as provided by this chapter, for the purpose of adjudicating therein all tax liens against the lands being proceeded against, or any portion thereof, and receiving from the proceeds of any foreclosure sale in such proceedings a proper and proportionate share of such proceeds in satisfaction of tax liens so adjudicated, the owner, holder, or assignee of any tax lien, however evidenced, of equal or inferior dignity with those of the complainant on or against the lands being proceeded against, or any portion thereof, may be included as and made a party defendant in such proceeding by the service of process on such party defendant in the manner provided by law for service of process on defendants in chancery.

(2) This section is intended to broaden the scope of the foreclosure proceedings authorized by this chapter, so as to permit the adjudication of tax liens of equal dignity in said proceedings, and shall be liberally construed to effectuate such purpose.

History.—ss. 1, 2, ch. 22021, 1943.

Notes of Decisions

Cited in 1 case, 2017–2017 · leading case: Villages of Avignon Cmty. Dev. v. Ken Burton, Jr., Manatee Cnty. Tax Collector, 215 So. 3d 127 (Fla. 2d DCA 2017).

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Villages of Avignon Cmty. Dev. v. Ken Burton, Jr., Manatee Cnty. Tax Collector, 215 So. 3d 127 (Fla. 2d DCA 2017). · cites it 2× “Under section 173.15, Florida Statutes (2015), the Villages could have made the County a party to its assessment lien foreclosure action, and the issue regarding the priority and satisfaction of the competing coequal liens could have been resolved before the Villages took title…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.