Florida Statutes
Fla. Stat. § 197.122 (2025)
Lien of taxes; application.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 47
cases (4 in the last 5 years), 1988–2025 · leading case: Smith v. Krosschell, 937 So. 2d 658 (Fla. 2006).
Smith v. Krosschell, 937 So. 2d 658 (Fla. 2006). “This Court received oral argument in this case and subsequently ordered supplemental briefing from the parties to specifically address section 197.122 of the Florida Statutes, the statute that Krosschell claimed in his motion for summary judgment to be inapplicable in the…”
Hutchinson Island Realty v. Babcock, 867 So. 2d 528 (Fla. 5th DCA 2004). “CRITERIA FOR INVALIDATING A TAX DEED OR TAX SALE Section 197.122, Florida Statutes (2000), specifies the criteria by which a tax deed *532 or tax sale may be invalidated when there is compliance with the notice requirements of section 197.”
Turnberry Investments, Inc. v. Streatfield, 48 So. 3d 180 (Fla. 3d DCA 2010). “See § 197.122, Fla. Stat. (2010); see, e.g., Harris v.”
City of Palm Bay v. Wells Fargo Bank, N.A., 114 So. 3d 924 (Fla. 2013). “For example, section 197.122(1), Florida Statutes (2004), provides that “[a]ll taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens.”
Trout Creek Props., LLC v. Akerman, Senterfitt & Eidson, P.A., 294 F. Supp. 2d 1280 (M.D. Fla. 2003). “; and (c) the lien on the property against which the taxes have been assessed takes effect as of January 1 of the year the taxes were levied, see Fla. Stat. § 197.122 (1). B. Chapter 190 In 1999, the Florida Legislature, realizing this problem, adopted § 190.”
Nikolits v. Haney, 221 So. 3d 725 (Fla. 4th DCA 2017). “To that end, section 197.122(1), Florida Statutes (2013), provides for revision of property taxes where mistakes may be made in the assessment or collection of taxes: An act of omission or commission on the part of a property appraiser, tax collector .”
State, Dept., Revenue v. Gerald Sohn, 654 So. 2d 249 (Fla. 1st DCA 1995). “006 implements various statutes, including those authorizing corrections of errors of omission or commission "at any time" (section 197.122); corrections of tax certificates (section 197.”
Ashear v. Sklarey, 247 So. 3d 574 (Fla. 3d DCA 2018). “All deeds issued pursuant to this section shall be prima facie evidence of the regularity of all proceedings from the valuation of the lands to the issuance of the deed, inclusive.”
Tepper v. Burnham (In Re Tepper), 279 B.R. 859 (Bankr. M.D. Fla. 2002). “In support its argument, Defendant asserts its claim for the 1994 and 1995 ad valorem taxes is a secured claim pursuant to Fla.Stat.Ann. § 197.122(1) (West 2002) and that the initial and modified Chapter 13 plans provide that secured creditors were to retain their liens.”
In Re Gen. Dev. Corp., 135 B.R. 1008 (Bankr. S.D. Florida 1991). “Fla. Stat. § 197.122 . The lien attaches January 1 of the year that the taxes are levied.”
In Re Cone Constructors, Inc., 304 B.R. 513 (M.D. Fla. 2003). “Fla. Stat. § 197.122 . Section 197.172 of the Florida Statutes provides in part: 197.”
In re Colon, 474 B.R. 330 (Bankr. D.P.R. 2012). “053 Fla. Stat. § 197.122 (1) provides in pertinent part; “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…”
— 197.122(1) — 29 cases
Smith v. Krosschell, 937 So. 2d 658 (Fla. 2006). “This Court received oral argument in this case and subsequently ordered supplemental briefing from the parties to specifically address section 197.122 of the Florida Statutes, the statute that Krosschell claimed in his motion for summary judgment to be inapplicable in the…”
City of Palm Bay v. Wells Fargo Bank, N.A., 114 So. 3d 924 (Fla. 2013). “For example, section 197.122(1), Florida Statutes (2004), provides that “[a]ll taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens.”
Nikolits v. Haney, 221 So. 3d 725 (Fla. 4th DCA 2017). “To that end, section 197.122(1), Florida Statutes (2013), provides for revision of property taxes where mistakes may be made in the assessment or collection of taxes: An act of omission or commission on the part of a property appraiser, tax collector .”
State, Dept., Revenue v. Gerald Sohn, 654 So. 2d 249 (Fla. 1st DCA 1995). “006 implements various statutes, including those authorizing corrections of errors of omission or commission "at any time" (section 197.122); corrections of tax certificates (section 197.”
Ashear v. Sklarey, 247 So. 3d 574 (Fla. 3d DCA 2018). “All deeds issued pursuant to this section shall be prima facie evidence of the regularity of all proceedings from the valuation of the lands to the issuance of the deed, inclusive.”
— 197.122(1)(a) — 1 case
Hutchinson Island Realty v. Babcock, 867 So. 2d 528 (Fla. 5th DCA 2004). “CRITERIA FOR INVALIDATING A TAX DEED OR TAX SALE Section 197.122, Florida Statutes (2000), specifies the criteria by which a tax deed *532 or tax sale may be invalidated when there is compliance with the notice requirements of section 197.”
— 197.122(2) — 1 case
Trout Creek Props., LLC v. Akerman, Senterfitt & Eidson, P.A., 294 F. Supp. 2d 1280 (M.D. Fla. 2003). “; and (c) the lien on the property against which the taxes have been assessed takes effect as of January 1 of the year the taxes were levied, see Fla. Stat. § 197.122 (1). B. Chapter 190 In 1999, the Florida Legislature, realizing this problem, adopted § 190.”
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