192.053

Lien for unpaid taxes.

Find cases: SyfertCases citing this section FL-LEGleg.state.fl.us JustiaFla. Statutes CornellLII Search CasesGoogle Scholar

192.053 Lien for unpaid taxes.—A lien for all taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of assessment and shall continue in full force and effect until discharged by payment as provided in chapter 197 or until barred under chapter 95.

History.—s. 3, ch. 4322, 1895; GS 430; s. 3, ch. 5596, 1907; RGS 696; CGL 896; s. 1, ch. 18297, 1937; ss. 1, 2, ch. 69-55; s. 5, ch. 70-243; s. 30, ch. 74-382.

Note.—Former ss. 192.04, 192.021.

Notes of Decisions

Cited in 4 cases, 1983–2012 · leading case: In re Colon

Sort: Relevance Newest Treatment

In re Colon (2012) prb · cites it 2× “042 Fla. Stat. § 192.053 provides; “A lien for taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of assessment and shall continue full force and effect until discharged by payment as provided in chapter 197 or until…”

In Re the Point Restaurant & Oyster Bar (1988) flnb · cites it 2× “Florida Statutes § 192.053. The debtor then defines levy as the “imposition of a tax stated in terms of millages against all appropriately located property by a governmental body authorized by law to impose ad valorem taxes, [emphasis supplied].”

In Re Florida Engineered Construction Products, Corp. (1993) flmb · cites it 2× “§ 192.053 (1991). The lien securing the property taxes operates retroactively and becomes fixed on the property as of January 1 of a tax year, even though the property tax is not yet due and owing until April 1st of the following year.”

Barrow v. Commissioner (1983) tax “1981) provides that a lien for all taxes, penalties and interest shall attach to any property as of the date of assessment and shall continue in full force and effect until discharged by payment as provided in Chapter 197.”

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.