Florida Statute 197.122 - Full Text and Legal Analysis

The 2025 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

Annotations, Discussions, Cases:

Cases Citing Statute 197.122

Total Results: 52

Florida, Department of Revenue v. Brandt

97 F.3d 476, 36 Fed. R. Serv. 3d 59, 1996 U.S. App. LEXIS 26472, 1996 WL 544020

Court of Appeals for the Eleventh Circuit | Filed: Oct 10, 1996 | Docket: 2004092

Cited 16 times | Published

upon the Collection pursuant to Florida Statute § 197.122, effective January 1,1992. The Trustee sought

In Re General Development Corp.

135 B.R. 1008, 1991 Bankr. LEXIS 1958

United States Bankruptcy Court, S.D. Florida. | Filed: Dec 20, 1991 | Docket: 1550143

Cited 9 times | Published

against which the tax is assessed. Fla. Stat. § 197.122. The lien attaches January 1 of the year that

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

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

Supreme Court of Florida | Filed: May 16, 2013 | Docket: 60232017

Cited 7 times | Published

established under chapter 695. For example, section 197.122(1), Florida Statutes (2004), provides that

Cambridge Capital Corp. v. Halcon Enterprises, Inc.

842 F. Supp. 499, 1993 U.S. Dist. LEXIS 19055, 1993 WL 563845

District Court, S.D. Florida | Filed: Oct 21, 1993 | Docket: 138401

Cited 7 times | Published

on January 1 of the year they are levied. Section 197.122(1), Florida Statutes (1991). The Clerk then

Turnberry Investments, Inc. v. Streatfield

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

District Court of Appeal of Florida | Filed: Nov 24, 2010 | Docket: 2402169

Cited 5 times | Published

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

HUTCHINSON ISLAND REALTY v. Babcock

867 So. 2d 528, 2004 Fla. App. LEXIS 2351

District Court of Appeal of Florida | Filed: Feb 27, 2004 | Docket: 43336

Cited 5 times | Published

of anyone to receive notice as provided in section 197.122(1) does not affect the validity of the tax

Tepper v. Burnham (In Re Tepper)

279 B.R. 859, 2002 Bankr. LEXIS 722, 2002 WL 1447311

United States Bankruptcy Court, M.D. Florida | Filed: May 20, 2002 | Docket: 1105136

Cited 5 times | Published

is a secured claim pursuant to Fla.Stat.Ann. § 197.122(1) (West 2002) and that the initial and modified

Evans v. Ireland

707 So. 2d 1135, 1998 WL 51477

District Court of Appeal of Florida | Filed: Feb 11, 1998 | Docket: 1260099

Cited 5 times | Published

and was valid ab initio under Florida law. See § 197.122(1), Fla. Stat. (1995). Epstein and Johnson argue

STATE, DEPT., REVENUE v. Gerald Sohn

654 So. 2d 249, 1995 WL 238763

District Court of Appeal of Florida | Filed: Apr 26, 1995 | Docket: 1710342

Cited 5 times | Published

reclassification of the property as authorized under section 197.122(1), Florida Statutes. In maintaining that this

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

[emphasis supplied]." Reciting Florida Statute § 197.122: all taxes imposed pursuant to the State Constitution

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

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

District Court of Appeal of Florida | Filed: Sep 20, 2013 | Docket: 60235443

Cited 4 times | Published

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

Smith v. Krosschell

937 So. 2d 658, 2006 WL 2505993

Supreme Court of Florida | Filed: Aug 31, 2006 | Docket: 1513095

Cited 4 times | Published

structure. Krosschell further contended that section 197.122(1) of the Florida Statutes (2000), which authorized

Sartori v. Department of Revenue

714 So. 2d 1136, 1998 WL 396717

District Court of Appeal of Florida | Filed: Jul 17, 1998 | Docket: 205814

Cited 4 times | Published

reclassification of the property as authorized under section 197.122(1), Florida Statutes.... A reading of [Florida's

Securities and Exchange Commission v. Charles Phillip Elliott, Charles O. Farrar, Receiver-Appellee, Kenneth J. Davis, Linda J. Davis, Leroy H. Moeller, as Personal Representative of the Estates of Adolph Hagstrom, Squire J. Kingston, Elizabeth Woods, Caroline Estelle, Lynnis H. McClain Ted Masco, Anita K. Hailey, Earl Setterblade, Francis Setterblade, Lloyd Schutzman, Shirley Schutzman, Albert C. Heil, Melvin Burkhardt, Rosa Ella Burkhardt, Howard Dore, Ruth Dore, Gerald J. Braun, Christie Braun, Monica Brooke Braun, C. Albert Ducharme Trust and Catherine F. Ducharme Trust, Seaton F. McDaniel Josephine McDaniel Trudy and Sidney Kleiner, Claimants-Appellants. Securities and Exchange Commission v. Charles Phillip Elliott, Charles O. Farrar, Receiver-Appellee, Melvin Burkhardt and Rosa Ella Burkhardt, Movants-Appellants

953 F.2d 1556, 16 U.C.C. Rep. Serv. 2d (West) 1150, 1992 U.S. App. LEXIS 2699

Court of Appeals for the Eleventh Circuit | Filed: Feb 27, 1992 | Docket: 559243

Cited 4 times | Published

creating first liens on property. Fla.Stat. § 197.122 and § 197.432(2) (1985).1 Gautier v. Town of

Trout Creek Properties, LLC v. Akerman, Senterfitt & Eidson, P.A.

294 F. Supp. 2d 1280, 2003 U.S. Dist. LEXIS 20223, 2003 WL 22888975

District Court, M.D. Florida | Filed: Nov 6, 2003 | Docket: 2435850

Cited 3 times | Published

the year the taxes were levied, see Fla. Stat. § 197.122(1). B. Chapter 190 In 1980, the Florida Legislature

In Re Mulberry Phosphates, Inc.

283 B.R. 347, 15 Fla. L. Weekly Fed. B 259, 2002 Bankr. LEXIS 1046, 2002 WL 31118848

United States Bankruptcy Court, M.D. Florida | Filed: Jul 3, 2002 | Docket: 1817783

Cited 3 times | Published

claims de jure inasmuch as pursuant to Fla.Stat. § 197.122, the unpaid property taxes become a statutory

United States v. Marion County, Fla.

826 F. Supp. 1400, 1993 U.S. Dist. LEXIS 6061, 1993 WL 319597

District Court, M.D. Florida | Filed: Mar 31, 1993 | Docket: 1065846

Cited 3 times | Published

which the taxes have been assessed." Fla.Stat. § 197.122 (1991). The holder of a tax certificate may file

Nikolits v. Haney

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

District Court of Appeal of Florida | Filed: May 31, 2017 | Docket: 60268367

Cited 2 times | Published

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

Yorty v. REALTY INV. & MORTG. CORP., INC.

938 So. 2d 1, 2006 Fla. App. LEXIS 10261, 2006 WL 1687587

District Court of Appeal of Florida | Filed: Jun 21, 2006 | Docket: 1253773

Cited 2 times | Published

the Subtracts. Finally, RIMCI contends that section 197.122(1), Florida Statutes (2005), authorizes the

In Re Cone Constructors, Inc.

304 B.R. 513, 17 Fla. L. Weekly Fed. B 44, 2003 Bankr. LEXIS 1906, 2003 WL 23214212

District Court, M.D. Florida | Filed: Sep 22, 2003 | Docket: 1788532

Cited 2 times | Published

on the secured claim at the judgment rate. Section 197.122 of the Florida Statutes provides in part:

In Re Ramsey

342 B.R. 658, 19 Fla. L. Weekly Fed. B 313, 2006 Bankr. LEXIS 1213, 2006 WL 1555733

United States Bankruptcy Court, M.D. Florida | Filed: May 4, 2006 | Docket: 1102248

Cited 1 times | Published

the Tax Collector contends that Florida Statute § 197.122 (2004) grants the Tax Collector a lien on all

Saggese v. Dept. of Revenue

770 So. 2d 1244, 2000 WL 1532844

District Court of Appeal of Florida | Filed: Oct 18, 2000 | Docket: 1778898

Cited 1 times | Published

808; see § 197.522(1)(d), Fla. Stat. (1999). Section 197.122(1), Florida Statutes (1999), provides that

Dafero Investments, LLC v. Estrella De Oro, LLC

District Court of Appeal of Florida | Filed: Feb 5, 2025 | Docket: 69612580

Published

following the year in which taxes are assessed.” § 197.122(1), Fla. Stat. Having failed to pay the taxes

Robert R. Turner v. Sharon W. Jordan

Court of Appeals for the Eleventh Circuit | Filed: Sep 17, 2024 | Docket: 68398166

Published

Argued: Apr 19, 2024

are due annually by April 1. Fla. Stat. § 197.122(1) (2024). 1. Tax Deed Sales

Errol Rainess v. Jose Perez 1031 4, LLC

District Court of Appeal of Florida | Filed: May 15, 2024 | Docket: 68530209

Published

constitutionally sufficient notice.” Id. at 561. 4 Section 197.122, Florida Statutes (2018), provides a limited

Bill Furst, etc. v. Susan K. DeFrances

Supreme Court of Florida | Filed: Sep 2, 2021 | Docket: 60333809

Published

case 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.

District Court of Appeal of Florida | Filed: Jul 29, 2020 | Docket: 17391439

Published

question of statutory interpretation regarding section 197.122(1), Florida Statutes (2018), and priority of

DeFrances v. Furst

267 So. 3d 525

District Court of Appeal of Florida | Filed: Mar 27, 2019 | Docket: 64709232

Published

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

DeFrances v. Furst

267 So. 3d 525

District Court of Appeal of Florida | Filed: Mar 27, 2019 | Docket: 64709233

Published

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

SUSAN K. DEFRANCES v. BILL FURST, PROPERTY APPRAISER

District Court of Appeal of Florida | Filed: Mar 27, 2019 | Docket: 14809020

Published

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

Ashear v. Sklarey

239 So. 3d 786

District Court of Appeal of Florida | Filed: Mar 7, 2018 | Docket: 6326610

Published

application of the wrong legal standard” under section 197.122, Florida Statutes (2010), and section 197

Ashear v. Sklarey

247 So. 3d 574

District Court of Appeal of Florida | Filed: Jan 17, 2018 | Docket: 6261381

Published

197.472(1), Florida Statutes (2010), and section 197.122(1), Florida Statutes (2010). Section

Miami-Dade County v. Lansdowne Mortgage, LLC

235 So. 3d 960

District Court of Appeal of Florida | Filed: Oct 18, 2017 | Docket: 6171787

Published

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

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

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

District Court of Appeal of Florida | Filed: Mar 17, 2017 | Docket: 4618973

Published

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

Barton v. Metrojax Property Holdings, LLC

207 So. 3d 304

District Court of Appeal of Florida | Filed: Nov 16, 2016 | Docket: 4539045

Published

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

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

160 So. 3d 160

District Court of Appeal of Florida | Filed: Apr 7, 2015 | Docket: 2647623

Published

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

Ago

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

Published

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

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

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

District Court of Appeal of Florida | Filed: Jul 18, 2008 | Docket: 1385140

Published

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

Ago

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

Published

required to pay all taxes due from prior years."6 Section 197.122(1), Florida Statutes, recognizes that all taxes

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

undisputedly the secured creditor, Fla. Stat. § 197.122. Although Florida law does not provide for the

Ago

Florida Attorney General Reports | Filed: Dec 4, 2000 | Docket: 3257185

Published

assessments but must follow the provisions of section 197.122, Florida Statutes, and administrative rules

Siegel v. Siegel

750 So. 2d 699, 2000 Fla. App. LEXIS 102, 2000 WL 6099

District Court of Appeal of Florida | Filed: Jan 7, 2000 | Docket: 64794728

Published

January 1st of the year the taxes are levied. § 197.122, Fla. Stat. (1997). The taxes do not become due

Crane v. Martin

741 So. 2d 1251, 1999 Fla. App. LEXIS 13220, 1999 WL 790785

District Court of Appeal of Florida | Filed: Oct 6, 1999 | Docket: 64791253

Published

former owner before issuance of the tax deed. Section 197.122(1), Florida Statutes (1997), also states, in

Ago

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

Published

in the absence of legislative authority.3 Section 197.122(2), Florida Statutes, states that "[a] lien

Southlake Community Foundation, Inc. v. Havill

707 So. 2d 361, 1998 Fla. App. LEXIS 1202, 1998 WL 56417

District Court of Appeal of Florida | Filed: Feb 13, 1998 | Docket: 64779599

Published

were made and Chapmans received benefit). (6) Section 197.122, precludes any act on the part of a property

Ago

Florida Attorney General Reports | Filed: Mar 7, 1995 | Docket: 3255463

Published

according to their just value as of January 1.2 Section 197.122(1), Florida Statutes, provides in part that:

Robbins v. Brandt (In re Southeast Banking Corp.)

178 B.R. 291, 1995 U.S. Dist. LEXIS 2391

District Court, S.D. Florida | Filed: Feb 15, 1995 | Docket: 65515614

Published

upon the Artwork pursuant to Florida Statute § 197.122, effective January 1, 1992. When the 1992 tax

In re 441 Miami Gardens Drive Partnership

154 B.R. 354, 6 Fla. L. Weekly Fed. B 167, 1992 Bankr. LEXIS 906, 1992 WL 474756

United States Bankruptcy Court, S.D. Florida. | Filed: Jun 22, 1992 | Docket: 65780596

Published

holding a claim for $274,478.00. Pursuant to F.S. 197.122(1), “all taxes imposed pursuant to the State

Securities & Exchange Commission v. Elliott

953 F.2d 1556, 1992 WL 22967

Court of Appeals for the Eleventh Circuit | Filed: Feb 27, 1992 | Docket: 66270285

Published

creating first liens on property. Fla. Stat. § 197.122 and § 197.432(2) (1985).1 Gautier v. Town of Crescent

Matter of Chief Charley's, Inc.

122 B.R. 785, 1990 Bankr. LEXIS 2709, 1990 WL 251951

United States Bankruptcy Court, M.D. Florida | Filed: Dec 27, 1990 | Docket: 1831333

Published

Debtor on January 1, 1989 pursuant to Fla.Stat. § 197.122. The taxes became due November 1, 1989, and were

Ago

Florida Attorney General Reports | Filed: Nov 22, 1989 | Docket: 3258114

Published

based upon the assessed value of property." 16 Section 197.122, F.S. (1988 Supp.), provides that "[a]ll taxes

Ago

Florida Attorney General Reports | Filed: Oct 6, 1989 | Docket: 3256992

Published

interrelated, they will be answered together. Section 197.122, F.S., provides: All taxes imposed pursuant