Florida Statutes
Fla. Stat. § 197.102 (2025)
Definitions.
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197.102 Definitions.—
(1) As used in this chapter, the following definitions apply, unless the context clearly requires otherwise:
(a) “Awarded” means the time when the tax collector or a designee determines and announces verbally or through the closing of the bid process in a live or an electronic auction that a buyer has placed the winning bid on a tax certificate at a tax certificate sale.
(b) “Department,” unless otherwise specified, means the Department of Revenue.
(c) “Omitted taxes” means those taxes which have not been extended on the tax roll against a parcel of property after the property has been placed upon the list of lands available for taxes pursuant to s. 197.502.
(d) “Proxy bidding” means a method of bidding by which a bidder authorizes an agent, whether an individual or an electronic agent, to place bids on his or her behalf.
(e) “Random number generator” means a computational device that generates a sequence of numbers that lack any pattern and is used to resolve a tie when multiple bidders have bid the same lowest amount by assigning a number to each of the tied bidders and randomly determining which one of those numbers is the winner.
(f) “Tax certificate” means a paper or electronic legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by s. 197.573(2).
(g) “Tax notice” means the paper or electronic tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to s. 197.3632.
(h) “Tax receipt” means the paid tax notice.
(i) “Tax rolls” and “assessment rolls” are synonymous and mean the rolls prepared by the property appraiser pursuant to chapter 193 and certified pursuant to s. 193.122.
(2) If a local government uses the method in s. 197.3632 to levy, collect, or enforce a non-ad valorem assessment, the following definitions apply:
(a) “Ad valorem tax roll” means the roll prepared by the property appraiser and certified to the tax collector for collection.
(b) “Non-ad valorem assessment roll” means a roll prepared by a local government and certified to the tax collector for collection.
History.—s. 127, ch. 85-342; s. 64, ch. 88-130; s. 3, ch. 88-216; s. 5, ch. 90-343; s. 2, ch. 2011-151.
Notes of Decisions
Cited in 9
cases (1 in the last 5 years), 1993–2023 · leading case: Sec. & Exch. Comm'n v. Elliott, 620 So. 2d 159 (Fla. 1993).
Sec. & Exch. Comm'n v. Elliott, 620 So. 2d 159 (Fla. 1993). “3 First, section 197.102(3), Florida Statutes (1991), defines a tax certificate: “Tax certificate” means a legal document, representing unpaid delinquent real property taxes .”
Oracle Real Est. Holdings I LLC v. Adrian Holdings Co. I, LLC, 582 F. Supp. 2d 616 (S.D.N.Y. 2008). “See Fla. Stat. Ann. 197.102(3) (West 2008); see § 197.”
Escambia Cnty. v. Bell, 717 So. 2d 85 (Fla. 1st DCA 1998). “See §§ 197.102(4),.322, Fla. Stat. A dispute arose, however, when the Tax Collector raised questions regarding whether the special assessment could be collected on the November 1996 annual tax notice.”
In Re Droumtsekas, 269 B.R. 463 (Bankr. M.D. Fla. 2000). “§§ 197.102(3), .432(2), .472. At any time after two years have elapsed since April 1 of the year of issuance, if the tax *466 certificate has not been redeemed, the holder of the certifícate, other than the county, may file an application for a tax deed.”
Walker v. Palm Beach Com. Ctr. Associated, Ltd., 614 So. 2d 1097 (Fla. 1993). “§§ 197.102(3), .432(2), .472. At any time after two years have elapsed since April 1 of the year of issuance, if the tax certificate has not been redeemed, the holder of the certificate, other than the county, may file an application for a tax deed.”
Steven B. Watkins (Bankr. M.D. Fla. 2020). “7 § 197.102(f), Fla. Stat. (“‘Tax certificate’ means a paper or electronic legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this…”
In Re Lago, 301 B.R. 365 (Bankr. S.D. Florida 2003). “In addition, even though the certificate holders do not have claims against the Debtors individually, the certificate *371 holders are holders of secured claims with enforceable rights against the Debtors.”
SSC8, LLC v. Daniel (M.D. Fla. 2023). “432(1) provides that tax collectors may allow “proxy bidding,” which is defined by section 197.102(1)(d) as “a method of bidding by which a bidder authorizes an agent, whether an individual or an electronic agent, to place bids on his or her behalf.”
Penn v. Comm'r, 2001 T.C. Memo. 267 (Tax Ct. 2001). “The face value of a certificate equals the unpaid real property taxes, plus interest or other charges due from the delinquent real property owner at the time of the certificate's sale.”
— 197.102(1)(d) — 1 case
SSC8, LLC v. Daniel (M.D. Fla. 2023). “432(1) provides that tax collectors may allow “proxy bidding,” which is defined by section 197.102(1)(d) as “a method of bidding by which a bidder authorizes an agent, whether an individual or an electronic agent, to place bids on his or her behalf.”
— 197.102(3) — 5 cases
Sec. & Exch. Comm'n v. Elliott, 620 So. 2d 159 (Fla. 1993). “3 First, section 197.102(3), Florida Statutes (1991), defines a tax certificate: “Tax certificate” means a legal document, representing unpaid delinquent real property taxes .”
Oracle Real Est. Holdings I LLC v. Adrian Holdings Co. I, LLC, 582 F. Supp. 2d 616 (S.D.N.Y. 2008). “See Fla. Stat. Ann. 197.102(3) (West 2008); see § 197.”
In Re Droumtsekas, 269 B.R. 463 (Bankr. M.D. Fla. 2000). “§§ 197.102(3), .432(2), .472. At any time after two years have elapsed since April 1 of the year of issuance, if the tax *466 certificate has not been redeemed, the holder of the certifícate, other than the county, may file an application for a tax deed.”
Walker v. Palm Beach Com. Ctr. Associated, Ltd., 614 So. 2d 1097 (Fla. 1993). “§§ 197.102(3), .432(2), .472. At any time after two years have elapsed since April 1 of the year of issuance, if the tax certificate has not been redeemed, the holder of the certificate, other than the county, may file an application for a tax deed.”
In Re Lago, 301 B.R. 365 (Bankr. S.D. Florida 2003). “In addition, even though the certificate holders do not have claims against the Debtors individually, the certificate *371 holders are holders of secured claims with enforceable rights against the Debtors.”
— 197.102(4) — 1 case
Escambia Cnty. v. Bell, 717 So. 2d 85 (Fla. 1st DCA 1998). “See §§ 197.102(4),.322, Fla. Stat. A dispute arose, however, when the Tax Collector raised questions regarding whether the special assessment could be collected on the November 1996 annual tax notice.”
— 197.102(f) — 1 case
Steven B. Watkins (Bankr. M.D. Fla. 2020). “7 § 197.102(f), Fla. Stat. (“‘Tax certificate’ means a paper or electronic legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this…”
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