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The 2025 Florida Statutes
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F.S. 197.402197.402 Advertisement of real or personal property with delinquent taxes.—(1) If advertisements are required, the board of county commissioners shall make such notice as provided in chapter 50. The tax collector shall pay all charges, and the proportionate cost of the advertisements shall be added to the delinquent taxes collected. (2) Within 45 days after the personal property taxes become delinquent, the tax collector shall advertise a list of the names of delinquent personal property taxpayers and the amount of tax due by each. The advertisement shall include a notice that all personal property taxes are drawing interest at the rate of 18 percent per year and that, unless the delinquent taxes are paid, warrants will be issued thereon pursuant to s. 197.413 and the tax collector will apply to the circuit court for an order directing levy upon and seizure of the personal property of the taxpayer for the unpaid taxes. (3) Except as provided in s. 197.432(4), on or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall advertise once each week for 3 weeks and shall sell tax certificates on all real property having delinquent taxes. If the deadline falls on a Saturday, Sunday, or legal holiday, it is extended to the next working day. The tax collector shall make a list of such properties in the same order in which the property was assessed, specifying the amount due on each parcel, including interest at the rate of 18 percent per year from the date of delinquency to the date of sale; the cost of advertising; and the expense of sale. For sales that commence on or after June 1, all certificates shall be issued effective as of the date of the first day of the sale, and the interest to be paid to the certificateholder shall include the month of June. (4) All advertisements shall be in the form prescribed by the department. History.—s. 166, ch. 85-342; s. 55, ch. 94-353; s. 1478, ch. 95-147; s. 1, ch. 2005-220; s. 29, ch. 2010-5; s. 32, ch. 2011-151; s. 20, ch. 2021-17.
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Annotations, Discussions, Cases:
Cases Citing Statute 197.402
Total Results: 8
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
those lands on which taxes have not been paid"); § 197.402(3), Fla. Stat. (2010) ("[O]n or before June 1
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
real property with delinquent taxes." Fla.Stat. § 197.402(3). A lien evidenced by a tax certificate is "a
Florida Attorney General Reports | Filed: Apr 20, 2011 | Docket: 3258571
Published
until barred by Ch. 95 or 197, Fla. Stat.
2 Section 197.402(3), Fla. Stat.
3 See also Rule 12D-13.045,
Florida Attorney General Reports | Filed: May 18, 2004 | Docket: 3258703
Published
by seizure and sale of personal property.3
Section 197.402(3), Florida Statutes, specifies that except
Florida Attorney General Reports | Filed: Sep 25, 1998 | Docket: 3255470
Published
intervals in a newspaper selected as provided in section 197.402, Florida Statutes.4 Proof of the publication
632 So. 2d 606, 1993 Fla. App. LEXIS 11757, 1993 WL 482476
District Court of Appeal of Florida | Filed: Nov 24, 1993 | Docket: 64746556
Published
determine its rights under chapter 50 and section 197.402. Sun-coast Media Group, Inc., which publishes
Florida Attorney General Reports | Filed: Nov 1, 1990 | Docket: 3258381
Published
fall after April 1.
3 Section 197.332, F.S.
4 Section 197.402(3), F.S. This subsection acknowledges an exception
Florida Attorney General Reports | Filed: Apr 21, 1986 | Docket: 3257192
Published
in the same manner as for ad valorem taxes.
Section 197.402, F.S., provides for the advertisement of real
