Florida Statute 197.402 | 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. 197.402

197.402 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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Amendments to 197.402

Arrestable Offenses / Crimes under Fla. Stat. 197.402

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.402.

Annotations, Discussions, Cases:

Cases Citing Statute 197.402

Total Results: 10

Srygley v. Capital Plaza, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2012-03-22T00:00:00-07:00

Citation: 82 So. 3d 1211, 2012 Fla. App. LEXIS 4483, 2012 WL 955506

Snippet: intervals in a newspaper selected as provided in s. 197.402." Section 197.542(2), Florida Statutes (2009

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Court: Fla. Att'y Gen. | Date Filed: 2011-04-20T00:53:00-07:00

Snippet: barred by Ch. 95 or 197, Fla. Stat. 2 Section 197.402(3), Fla. Stat. 3 See also Rule 12D-13.045, Fla.

Turnberry Investments, Inc. v. Streatfield

Court: Fla. Dist. Ct. App. | Date Filed: 2010-11-24T00:00:00-08:00

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

Snippet: lands on which taxes have not been paid"); § 197.402(3), Fla. Stat. (2010) ("[O]n or before June

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Court: Fla. Att'y Gen. | Date Filed: 2004-05-18T00:53:00-07:00

Snippet: seizure and sale of personal property.3 Section 197.402(3), Florida Statutes, specifies that except as …April 1. 3 Section 197.332, Fla. Stat. 4 Section 197.402(3), Fla. Stat. And see s. 197.432(4), Fla. Stat

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Court: Fla. Att'y Gen. | Date Filed: 1998-09-25T00:53:00-07:00

Snippet: in a newspaper selected as provided in section 197.402, Florida Statutes.4 Proof of the publication must… excess proceeds . . .60.00[.]" 4 Section 197.402(1), Fla. Stat., provides: "Whenever legal

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Court: Fla. Att'y Gen. | Date Filed: 1994-02-12T23:53:00-08:00

Snippet: 8 Section 192.053, Fla. Stat. 9 See, e.g., ss. 197.402 and 197.432, Fla. Stat. 10 Section 197.432(2),

Sarasota Herald-Tribune Co. v. Sarasota County

Court: Fla. Dist. Ct. App. | Date Filed: 1993-11-24T00:00:00-08:00

Citation: 632 So. 2d 606, 1993 Fla. App. LEXIS 11757, 1993 WL 482476

Snippet: court interpreted sections 50.011, 50.031, and 197.402, Florida Statutes (1991), to require the publication…determine its rights under chapter 50 and section 197.402. Sun-coast Media Group, Inc., which publishes the…of Edgewater, 157 So.2d 422 (Fla.1963). Section 197.402, governing the advertisement of delinquent tax …is no language in sections 50.-011, 50.031, or 197.402, to indicate that the legislature intended that

Cape Atlantic Landowners Ass'n v. County of Volusia

Court: Fla. Dist. Ct. App. | Date Filed: 1991-06-20T00:00:00-07:00

Citation: 581 So. 2d 1384, 1991 Fla. App. LEXIS 5646, 1991 WL 105618

Snippet: intervals in a newspaper selected as provided in s. 197.402. The form of notice of the application for a tax

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Court: Fla. Att'y Gen. | Date Filed: 1990-10-31T23:53:00-08:00

Snippet: after April 1. 3 Section 197.332, F.S. 4 Section 197.402(3), F.S. This subsection acknowledges an exception

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Court: Fla. Att'y Gen. | Date Filed: 1986-04-20T23:53:00-08:00

Snippet: for the unpaid taxes. Section 197.402(2), F.S. Subsection (3) of s. 197.402 provides that except as stated…the same manner as for ad valorem taxes. Section 197.402, F.S., provides for the advertisement of real or…of, nor advertise in the manner prescribed by s.197.402, F.S., but must collect and enforce delinquent