190.024

Tax liens.

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190.024 Tax liens.—All taxes of the district provided for in this act, together with all penalties for default in the payment of the same and all costs in collecting the same, including a reasonable attorney’s fee fixed by the court and taxed as a cost in the action brought to enforce payment, shall, from January 1 for each year the property is liable to assessment and until paid, constitute a lien of equal dignity with the liens for state and county taxes and other taxes of equal dignity with state and county taxes upon all the lands against which such taxes shall be levied. A sale of any of the real property within the district for state and county or other taxes shall not operate to relieve or release the property so sold from the lien for subsequent district taxes or installments of district taxes, which lien may be enforced against such property as though no such sale thereof had been made. The provisions of ss. 194.171, 197.122, 197.333, and 197.432 shall be applicable to district taxes with the same force and effect as if such provisions were expressly set forth in this act.

History.—s. 2, ch. 80-407; s. 33, ch. 82-226; s. 202, ch. 85-342; s. 27, ch. 95-280.

Notes of Decisions

Cited in 2 cases, 2003–2017 · leading case: Trout Creek Properties, LLC v. Akerman, Senterfitt & Eidson, P.A.

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Trout Creek Properties, LLC v. Akerman, Senterfitt & Eidson, P.A. (2003) flmd · cites it 2× “See § 190.024, Fla. Stat. 9 Additionally, Akerman’s theory conflicts with the plain language of § 197.”

Villages of Avignon Community Development v. Ken Burton, Jr., Manatee County Tax Collector (2017) fladistctapp “Similarly, section 190.024 provides that “[a] sale of any of the real property within the [CDD] for state and county or other taxes shall not operate to relieve or release the property so sold from the lien for subsequent district taxes or installments of district taxes, which…”

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