Florida Statute 197.444 | 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. 197.444

197.444 Cancellation of tax certificates; suit by holder.—

(1) The holder of any tax certificate that is void for any reason has the right to bring an action in circuit court to have such tax certificate canceled and to obtain the return of the money paid for the tax certificate. The plaintiff may include as many void certificates as he or she sees fit. The only necessary party defendant shall be the tax collector.

(2) The complaint shall briefly describe the tax certificate, state that it is void and the reason therefor, and demand that the certificate be declared void and that all amounts received by the governmental unit be returned. The plaintiff may include as many void certificates as desired, whether they cover the same land or different parcels of land.

(3) If the court finds for the plaintiff, it shall enter a final judgment declaring the tax certificate void, canceling it of record, and ordering each governmental unit or agency receiving any sums for the tax certificate to return the amounts received by it to the plaintiff, and, thereupon, the amount received for the certificate by the governmental units or agencies shall be returned.

(4) The provisions of this section may also be used by the holder of any tax certificate who pays, redeems, or causes to be canceled and surrenders any other tax certificate in connection with an application for tax deed or in connection with tax foreclosure proceedings, if the other tax certificate is void for any reason.

(5) The provisions of this section are not exclusive, and a refund of moneys may be obtained under s. 197.442 or s. 197.443.

History.—s. 178, ch. 85-342; s. 1022, ch. 95-147.

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Amendments to 197.444

Arrestable Offenses / Crimes under Fla. Stat. 197.444

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.444.

Annotations, Discussions, Cases:

Cases Citing Statute 197.444

Total Results: 3

Ago

Court: Fla. Att'y Gen. | Date Filed: 2007-09-12T00:53:00-07:00

Snippet: transferred to the county. Sections 197.443(1)(f) and 197.444(1), Florida Statutes, provide means to cancel or

Bankunited Financial Corp. v. Markham

Court: Fla. Dist. Ct. App. | Date Filed: 1999-09-29T00:53:00-07:00

Citation: 763 So. 2d 1072

Snippet: certificates should be canceled under section 197.444, Florida Statutes (1997), and any amounts refunded…collector essentially claiming a refund under section 197.444 which permits the tax certificate holder to sue

Walker v. Palm Beach Commerce Center Associated, Ltd.

Court: Fla. | Date Filed: 1993-03-11T00:00:00-08:00

Citation: 614 So. 2d 1097, 18 Fla. L. Weekly Supp. 141, 1993 Fla. LEXIS 329, 1993 WL 64632

Snippet: cancellation of tax certificates in sections 197.443 and 197.444, Florida Statutes (1991), which includes the circumstance