Florida Statute 173.15 - 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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F.S. 173.15

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.

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Amendments to 173.15

Annotations, Discussions, Cases:

Cases Citing Statute 173.15

Total Results: 2

United States v. John Thompson, Steven Barfield, and Kim Williams

710 F.2d 1500, 1983 U.S. App. LEXIS 25331

Court of Appeals for the Eleventh Circuit | Filed: Aug 1, 1983 | Docket: 225563

Cited 27 times | Published

See 46 U.S.C. § 1466; 33 C.F.R. § 173.15(a) (1980). Such vessels are issued a pocket-size

Villages of Avignon Community Development v. Ken Burton, Jr., Manatee County Tax Collector

215 So. 3d 127, 2017 WL 1040739, 2017 Fla. App. LEXIS 3592

District Court of Appeal of Florida | Filed: Mar 17, 2017 | Docket: 4618973

Published

proceeding relating to its assessment liens. Under section 173.15, Florida Statutes (2015), the Villages could