Florida Statutes

Fla. Stat. § 197.402 (2025)

Advertisement of real or personal property with delinquent taxes.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 1991–2022 · leading case: In Re Gen. Dev. Corp., 135 B.R. 1008 (Bankr. S.D. Florida 1991).

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In Re Gen. Dev. Corp., 135 B.R. 1008 (Bankr. S.D. Florida 1991). · cites it 4× “Fla.Stat. §§ 197.402(3), 197.432(5). If no bidder exists, the certificate is issued to the county at the maximum statutory 18 percent interest rate.”

Turnberry Investments, Inc. v. Streatfield, 48 So. 3d 180 (Fla. 3d DCA 2010). · cites it 2× “(2010) (providing “the tax collector shall commence the sale of tax certificates on those lands on which taxes have not been paid”); § 197.402(3), Fla. Stat. (2010) ("[0]n or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall…”

Sarasota Herald-Tribune Co. v. Sarasota Cnty., 632 So. 2d 606 (Fla. 2d DCA 1993). · cites it 2× “The Herald-Tribune brought an action for declaratory judgment to determine its rights under chapter 50 and section 197.402. Sun-coast Media Group, Inc.”

United States v. Marion Cnty., Fla., 826 F. Supp. 1400 (M.D. Fla. 1993). · cites it 2× “” Fla.Stat. § 197.402(3). A lien evidenced by a tax certificate is “a first lien, superior to all other liens, on any property against which the taxes have been assessed.”

Pallardy LLC v. CPIF Lending LLC (Bankr. M.D. Fla. 2022). · cites it 3× “17 Under § 197.402, the tax collector is required to 10 Dep.”

Steven B. Watkins (Bankr. M.D. Fla. 2020). · cites it 2× “8 If the tax certificate remains unpaid for two years after the taxes became delinquent, the certificate holder can force a public auction of the property by 4 § 197.402(3), Fla. Stat. (“[O]n or before June 1 or the 60th day after the date of delinquency, whichever is later, the…”

— 197.402(3) — 5 cases

In Re Gen. Dev. Corp., 135 B.R. 1008 (Bankr. S.D. Florida 1991). “Fla.Stat. §§ 197.402(3), 197.432(5). If no bidder exists, the certificate is issued to the county at the maximum statutory 18 percent interest rate.”

Turnberry Investments, Inc. v. Streatfield, 48 So. 3d 180 (Fla. 3d DCA 2010). “(2010) (providing “the tax collector shall commence the sale of tax certificates on those lands on which taxes have not been paid”); § 197.402(3), Fla. Stat. (2010) ("[0]n or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall…”

United States v. Marion Cnty., Fla., 826 F. Supp. 1400 (M.D. Fla. 1993). “” Fla.Stat. § 197.402(3). A lien evidenced by a tax certificate is “a first lien, superior to all other liens, on any property against which the taxes have been assessed.”

Steven B. Watkins (Bankr. M.D. Fla. 2020). “8 If the tax certificate remains unpaid for two years after the taxes became delinquent, the certificate holder can force a public auction of the property by 4 § 197.402(3), Fla. Stat. (“[O]n or before June 1 or the 60th day after the date of delinquency, whichever is later, the…”

Pallardy LLC v. CPIF Lending LLC (Bankr. M.D. Fla. 2022). “17 Under § 197.402, the tax collector is required to 10 Dep.”

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