Florida Statute 197.122 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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F.S. 197.122

197.122 Lien of taxes; application.—

(1) All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue in full force from January 1 of the year the taxes were levied until discharged by payment or until barred under chapter 95. If the property to which the lien applies cannot be located in the county or the sale of the property is insufficient to pay all delinquent taxes, interest, fees, and costs due, a personal property tax lien applies against all other personal property of the taxpayer in the county. However, a lien against other personal property does not apply against property that has been sold and is subordinate to any valid prior or subsequent liens against such other property. An act of omission or commission on the part of a property appraiser, tax collector, board of county commissioners, clerk of the circuit court, or county comptroller, or their deputies or assistants, or newspaper in which an advertisement of sale may be published does not defeat the payment of taxes, interest, fees, and costs due and may be corrected at any time by the party responsible in the same manner as provided by law for performing acts in the first place. Amounts so corrected shall be deemed to be valid ab initio and do not affect the collection of the tax. All owners of property are held to know that taxes are due and payable annually and are responsible for ascertaining the amount of current and delinquent taxes and paying them before April 1 of the year following the year in which taxes are assessed. A sale or conveyance of real or personal property for nonpayment of taxes may not be held invalid except upon proof that:

(a) The property was not subject to taxation;

(b) The taxes were paid before the sale of personal property; or

(c) The real property was redeemed before receipt by the clerk of the court of full payment for a deed based upon a certificate issued for nonpayment of taxes, including all recording fees and documentary stamps.

(2) A lien created through the sale of a tax certificate may not be foreclosed or enforced in any manner except as prescribed in this chapter.

(3) A property appraiser may also correct a material mistake of fact relating to an essential condition of the subject property to reduce an assessment if to do so requires only the exercise of judgment as to the effect of the mistake of fact on the assessed or taxable value of the property.

(a) As used in this subsection, the term “an essential condition of the subject property” means a characteristic of the subject parcel, including only:

1. Environmental restrictions, zoning restrictions, or restrictions on permissible use;

2. Acreage;

3. Wetlands or other environmental lands that are or have been restricted in use because of such environmental features;

4. Access to usable land;

5. Any characteristic of the subject parcel which, in the property appraiser’s opinion, caused the appraisal to be clearly erroneous; or

6. Depreciation of the property that was based on a latent defect of the property which existed but was not readily discernible by inspection on January 1, but not depreciation from any other cause.

(b) The material mistake of fact may be corrected by the property appraiser, in the same manner as provided by law for performing the act in the first place only within 1 year after the approval of the tax roll pursuant to s. 193.1142. If corrected, the tax roll becomes valid ab initio and does not affect the enforcement of the collection of the tax. If the correction results in a refund of taxes paid on the basis of an erroneous assessment included on the current year’s tax roll, the property appraiser may request the department to pass upon the refund request pursuant to s. 197.182 or may submit the correction and refund order directly to the tax collector in accordance with the notice provisions of s. 197.182(2). Corrections to tax rolls for previous years which result in refunds must be made pursuant to s. 197.182.

History.—s. 129, ch. 85-342; s. 11, ch. 88-216; s. 9, ch. 91-295; s. 6, ch. 92-32; s. 1, ch. 98-167; s. 3, ch. 2011-151.

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Amendments to 197.122

Arrestable Offenses / Crimes under Fla. Stat. 197.122

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.122.

Annotations, Discussions, Cases:

Cases Citing Statute 197.122

Total Results: 20

Errol Rainess v. Jose Perez 1031 4, LLC

Court: District Court of Appeal of Florida | Date Filed: 2024-05-15

Snippet: taxes are due and payable annually under s. 197.122. § 197.522(3) Fla. Stat. (2018). The parties agree

Bill Furst, etc. v. Susan K. DeFrances

Court: Supreme Court of Florida | Date Filed: 2021-09-02

Snippet: law interpreting a different statute, section 197.122, Florida Statutes (2015). See Smith v. Krosschell

LAUREL KELLY, as Martin County Property Appraiser and RUTH PIETRUSZEWSKI, as Martin County Tax Collector v. GREEN TREE SERVICING, LLC.

Court: District Court of Appeal of Florida | Date Filed: 2020-07-29

Snippet: of statutory interpretation regarding section 197.122(1), Florida Statutes (2018), and priority of liens

DeFrances v. Furst

Court: District Court of Appeal of Florida | Date Filed: 2019-03-27

Citation: 267 So. 3d 525

Snippet: property" is subject to correction under section 197.122(1), Florida Statutes. Id. at 661. Kornfield had

DeFrances v. Furst

Court: District Court of Appeal of Florida | Date Filed: 2019-03-27

Citation: 267 So. 3d 525

Snippet: property" is subject to correction under section 197.122(1), Florida Statutes. Id. at 661. Kornfield had

SUSAN K. DEFRANCES v. BILL FURST, PROPERTY APPRAISER

Court: District Court of Appeal of Florida | Date Filed: 2019-03-27

Snippet: property" is subject to correction under section 197.122(1),

Ashear v. Sklarey

Court: District Court of Appeal of Florida | Date Filed: 2018-03-07

Citation: 239 So. 3d 786

Snippet: application of the wrong legal standard” under section 197.122, Florida Statutes (2010), and section 197.472

Ashear v. Sklarey

Court: District Court of Appeal of Florida | Date Filed: 2018-01-17

Citation: 247 So. 3d 574

Snippet: 472(1), Florida Statutes (2010), and section 197.122(1), Florida Statutes (2010). Section 197

Miami-Dade County v. Lansdowne Mortgage, LLC

Court: District Court of Appeal of Florida | Date Filed: 2017-10-18

Citation: 235 So. 3d 960

Snippet: County’s tax lien, in contravention of section 197.122(1), Florida Statutes (2015), we reverse. Lansdowne’s

Nikolits v. Haney

Court: District Court of Appeal of Florida | Date Filed: 2017-05-31

Citation: 221 So. 3d 725, 2017 WL 2350298, 2017 Fla. App. LEXIS 7829

Snippet: Art. VII, § 4, Fla. Const. To that end, section 197.122(1), Florida Statutes (2013), provides for revision

Villages of Avignon Community Development v. Ken Burton, Jr., Manatee County Tax Collector

Court: District Court of Appeal of Florida | Date Filed: 2017-03-17

Citation: 215 So. 3d 127, 2017 WL 1040739, 2017 Fla. App. LEXIS 3592

Snippet: municipalities shall levy ad valorem taxes. Section 197.122(1), Florida Statutes (2015), which codifies and

Barton v. Metrojax Property Holdings, LLC

Court: District Court of Appeal of Florida | Date Filed: 2016-11-16

Citation: 207 So. 3d 304

Snippet: Bay, 114 So.3d at 928 (noting that section 197.122(1) of the Florida Statutes provides that “[a]ll

State v. Smith

Court: District Court of Appeal of Florida | Date Filed: 2015-08-31

Citation: 172 So. 3d 993, 2015 Fla. App. LEXIS 12956, 2015 WL 5090297

Snippet: (quoting United States v. Drayton, 536 U.S. 194, 197, 122 S.Ct. 2105, 153 L.Ed.2d 242 (2002)). Here, Smith

Marshall Stranburg, in his official etc. v. Panama Commons L.P.

Court: District Court of Appeal of Florida | Date Filed: 2015-04-07

Citation: 160 So. 3d 160

Snippet: they are errors of omission or commission. See § 197.122(1), Fla. Stat. (2013); Ward v. Brown, 892 So.2d

Cricket Properties, LLC v. Nassau Pointe at Heritage Isles Homeowners Ass'n

Court: District Court of Appeal of Florida | Date Filed: 2013-09-20

Citation: 124 So. 3d 302, 2013 WL 5288863, 2013 Fla. App. LEXIS 14968

Snippet: real property for payment of such taxes. See § 197.122(1). To collect unpaid taxes, the legislature devised

City of Palm Bay v. Wells Fargo Bank, N.A.

Court: Supreme Court of Florida | Date Filed: 2013-05-16

Citation: 114 So. 3d 924, 38 Fla. L. Weekly Supp. 322, 2013 WL 2096257, 2013 Fla. LEXIS 1000

Snippet: established under chapter 695. For example, section 197.122(1), Florida Statutes (2004), provides that “[a]ll

Ago

Court: Florida Attorney General Reports | Date Filed: 2011-04-20

Snippet: address the three interrelated questions. Section 197.122, Florida Statutes, states that "[a]ll taxes imposed

Turnberry Investments, Inc. v. Streatfield

Court: District Court of Appeal of Florida | Date Filed: 2010-11-24

Citation: 48 So. 3d 180, 2010 Fla. App. LEXIS 18006, 2010 WL 4740313

Snippet: Reversed in part and remanded. NOTES [1] See § 197.122, Fla. Stat. (2010); see, e.g., Harris v. City of

South Inv. Properties, Inc. v. Icon Investments, LLC.

Court: District Court of Appeal of Florida | Date Filed: 2008-07-18

Citation: 988 So. 2d 1114, 2008 Fla. App. LEXIS 10913, 2008 WL 2774441

Snippet: following the year in which taxes are assessed." § 197.122(1), Fla. Stat. (2005). James knew or should have

Luna-Martinez v. State

Court: District Court of Appeal of Florida | Date Filed: 2008-06-11

Citation: 984 So. 2d 592, 2008 WL 2356681

Snippet: he or she [was] free to refuse" consent. Id. at 197, 122 S.Ct. 2105. A defendant's consent will be considered