Florida Statute 192.053 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.053

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.

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Amendments to 192.053

Annotations, Discussions, Cases:

Cases Citing Statute 192.053

Total Results: 3

In Re Florida Engineered Construction Products, Corp.

157 B.R. 698, 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

United States Bankruptcy Court, M.D. Florida | Filed: Aug 5, 1993 | Docket: 1283364

Cited 6 times | Published

which generated the tax in question. Fla.Stat. § 192.053 (1991). The lien securing the property taxes operates

In Re the Point Restaurant & Oyster Bar

86 B.R. 252, 1988 Bankr. LEXIS 686, 1988 WL 50060

United States Bankruptcy Court, N.D. Florida | Filed: May 13, 1988 | Docket: 1110487

Cited 5 times | Published

day the property is assessed. Florida Statutes § 192.053. The debtor then defines levy as the "imposition

Ago

Florida Attorney General Reports | Filed: Feb 13, 1994 | Docket: 3258453

Published

011 and 192.042, Fla. Stat., respectively. 8 Section 192.053, Fla. Stat. 9 See, e.g., ss. 197.402 and 197