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Florida Statute 197.413 - Full Text and Legal Analysis
Florida Statute 197.413 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
View Entire Chapter
F.S. 197.413
197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
(1) Prior to May 1 of each year immediately following the year of assessment, the tax collector shall prepare a list of the unpaid personal property taxes containing the names and addresses of the taxpayers and the property subject to the tax as the same appear on the tax roll. Prior to April 30 of the next year, the tax collector shall prepare warrants against the delinquent taxpayers providing for the levy upon, and seizure of, tangible personal property. The cost of advertising delinquent tax shall be added to the delinquent taxes at the time of advertising. The tax collector is not required to issue warrants if delinquent taxes are less than $50. However, such taxes shall remain due and payable.
(2) Within 30 days after the date such warrants are prepared, the tax collector shall cause the filing of a petition in the circuit court for the county which the tax collector serves, which petition shall briefly describe the levies and nonpayment of taxes, the issuance of warrants, and proof of the publication of notice as provided for in s. 197.402 and shall list the names and addresses of the taxpayers who failed to pay taxes, as the same appear on the assessment roll. Such petition shall pray for an order ratifying and confirming the issuance of the warrants and directing the tax collector or his or her deputy to levy upon and seize the tangible personal property of each delinquent taxpayer to satisfy the unpaid taxes set forth in the petition. This proceeding is specifically provided to safeguard the constitutional rights of the taxpayers in relation to their tangible personal property and to allow the tax collector sufficient time to collect such delinquent personal property taxes before the filing of petitions in the circuit court and shall be conducted with these objectives in mind.
(3) The tax collector may employ counsel, and agree upon the counsel’s compensation, for conducting such suit or suits and may pay such compensation out of the general office expense fund and include such item in the budget.
(4) Immediately upon the filing of such petition, the tax collector shall request the earliest possible time for hearing before the circuit court on the petition, at which hearing the tax roll shall be presented and the tax collector or one of his or her deputies shall appear to testify under oath as to the nonpayment of the personal property taxes listed in the petition.
(5) Upon the filing of the petition, the clerk of the court shall notify each delinquent taxpayer listed in the petition that a petition has been filed and that, upon ratification and confirmation of the petition, the tax collector may issue warrants and levy upon, seize, and sell so much of the personal property as to satisfy the delinquent taxes, plus costs, interest, attorney’s fees, and other charges. The notice shall be given by certified mail, return receipt requested. If the clerk of court and the tax collector agree, the tax collector may provide the notice.
(6) If it appears to the circuit court that the taxes that appear on the tax roll are unpaid, the court shall issue its order directing the tax collector or his or her deputy to levy upon and seize so much of the tangible personal property of the taxpayers who are listed in the petition as is necessary to satisfy the unpaid taxes, costs, interest, attorney’s fees, and other charges.
(7) The court shall retain jurisdiction over the matters raised in the petition to hear such objections of taxpayers to the levy and seizure of their tangible personal property as may be warranted under the statutes and laws of the state.
(8) A tax warrant issued by the tax collector for the collection of tangible personal property taxes shall, after the court has issued its order as set forth in subsection (6), have the same force as a writ of garnishment upon any person who has any goods, moneys, chattels, or effects of the delinquent taxpayer in his or her hands, possession, or control or who is indebted to such delinquent taxpayer.
(9) When any tax warrant is levied upon any debtor or person holding property of the taxpayer, the debtor or person shall pay the debt or deliver the property of the delinquent taxpayer to the tax collector levying the warrant, and the receipt of the tax collector shall be complete discharge to that extent of the debtor or person holding the property. The tax collector shall make note of the levy upon the tax warrant.
(10) The tax collector is entitled to a fee of $10 from each delinquent taxpayer at the time delinquent taxes are collected.
History.s. 170, ch. 85-342; s. 3, ch. 86-141; s. 38, ch. 87-224; s. 56, ch. 94-353; s. 1479, ch. 95-147; s. 9, ch. 98-139; s. 34, ch. 2011-151.

F.S. 197.413 on Google Scholar

F.S. 197.413 on CourtListener

Amendments to 197.413


Annotations, Discussions, Cases:

Cases Citing Statute 197.413

Total Results: 6

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

against the debtor estate. (See Florida Statutes § 197.413; Faber, Coe & Gregg of Florida, Inc., v. Wright

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

that according to the copies enclosed of Section 197.413(8)and (9) of the Florida Statutes, this was

In Re Psychiatric Hospitals of Florida Inc.

217 B.R. 645, 11 Fla. L. Weekly Fed. B 195, 1997 Bankr. LEXIS 2171, 1997 WL 828292

United States Bankruptcy Court, M.D. Florida | Filed: Apr 28, 1997 | Docket: 1499055

Cited 1 times | Published

by virtue of applicable state law, Fla. Stat. § 197.413, which provides a lien on property of a taxpayer

Ago

Florida Attorney General Reports | Filed: Nov 19, 1997 | Docket: 3257434

Published

been served with a tax warrant pursuant to section 197.413, Florida Statutes, respond to the warrant under

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

warrants for the delinquent taxes. Fla.Stat. § 197.413. The state court order provided although the warrants

Ago

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

Published

there is a specific lien for delinquent taxes. Section 197.413, F.S. sets forth the procedural steps to be