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.
Cited 6 times | Published | United States Bankruptcy Court, M.D. Florida | 7 Fla. L. Weekly Fed. B 222, 29 Collier Bankr. Cas. 2d 920, 1993 Bankr. LEXIS 1267, 24 Bankr. Ct. Dec. (CRR) 1023, 1993 WL 336039
...al. *700 It cannot be gainsaid and it is clear that property taxes, commonly referred to as ad valorem taxes, are accorded secured status by Statute, and are secured by a lien on the particular property which generated the tax in question. Fla.Stat. § 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. Thus by operation of the relation-back doctrine, Fla.Stat. § 192.053 and § 192.042 (1991), the claim of Tax Collector is clearly a secured claim, albeit a lien which attached to the property in question as of the first day of the tax year, securing an amount yet to be determined....
...y of the taxable year as per § 192.042 of the Florida Statutes. Under Florida law, a lien for ad valorem taxes on the property subject to said taxes is created and effective as of January 1st, the same day the property is assessed. Florida Statutes § 192.053....
...As stated in the debtor's memoranda, "we are dealing with 1987 taxes, which were already a lien upon the taxed property as of the prior January 1st, 1987. Although under the Florida scheme the word "assessment" often refers to assessment of the value of the property, § 192.053 makes it clear that in view of the date of the applicability of the tax lien, January 1st, the taxes themselves are assessed as of January 1st, although notice of the amount due is not be (sic) forwarded until after January 1st." The speci...
...The ad valorem taxes and the non-ad valorem assessments are separately placed on the notice and are then combined into a single figure on the notice, adjusted only for appropriate early payment discounts. 7 See, ss. 192.011 and 192.042 , Fla. Stat., respectively. 8 Section 192.053 , Fla....
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