Florida Statute 197.102 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.102

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.

F.S. 197.102 on Google Scholar

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Amendments to 197.102

Arrestable Offenses / Crimes under Fla. Stat. 197.102

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.102.

Annotations, Discussions, Cases:

Cases Citing Statute 197.102

Total Results: 6

In Re Droumtsekas

269 B.R. 463, 2000 Bankr. LEXIS 1894, 2000 WL 33599623

United States Bankruptcy Court, M.D. Florida | Filed: Oct 4, 2000 | Docket: 1777104

Cited 2 times | Published

Associated, Ltd., 614 So.2d 1097, 1099 (Fla. 1993). Section 197.102(3) of the Florida Statutes clearly defines

Ago

Florida Attorney General Reports | Filed: Apr 20, 2011 | Docket: 3258571

Published

abate nuisances or undesirable conditions." 7 Section 197.102(2), Fla. Stat., defines "Omitted taxes" as

Ago

Florida Attorney General Reports | Filed: Sep 12, 2007 | Docket: 3255927

Published

for the year in which title is acquired). 7 Section 197.102(3), Fla. Stat., defines "[t]ax certificate"

In Re Lago

301 B.R. 365, 16 Fla. L. Weekly Fed. B 263, 51 Collier Bankr. Cas. 2d 419, 2003 Bankr. LEXIS 1400

United States Bankruptcy Court, S.D. Florida. | Filed: Oct 15, 2003 | Docket: 1670289

Published

with enforceable rights against the Debtors. Section 197.102(3), Florida Statutes, defines a tax certificate

Ago

Florida Attorney General Reports | Filed: Jun 2, 1999 | Docket: 3258417

Published

7 Rather, a tax certificate is defined in section 197.102(3), Florida Statutes, to mean "a legal document

Securities & Exchange Commission v. Elliott

620 So. 2d 159, 20 U.C.C. Rep. Serv. 2d (West) 596, 18 Fla. L. Weekly Supp. 271, 1993 Fla. LEXIS 746, 1993 WL 142089

Supreme Court of Florida | Filed: May 6, 1993 | Docket: 64697024

Published

Florida’s Uniform Commercial Code (UCC).3 First, section 197.102(3), Florida Statutes (1991), defines a tax