Florida Statute 197.472 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.472

197.472 Redemption of tax certificates.—

(1) A person may redeem a tax certificate at any time after the certificate is issued and before a tax deed is issued unless full payment for a tax deed is made to the clerk of the court, including documentary stamps and recording fees. The person redeeming a tax certificate shall pay the tax collector the face amount plus all interest, costs, and charges.

(2) When a tax certificate is redeemed and the interest earned on the tax certificate is less than 5 percent of the face amount of the certificate, a mandatory minimum interest of an absolute 5 percent shall be levied upon the face value of the tax certificate. The person redeeming the tax certificate shall pay the interest rate due on the certificate or the 5 percent mandatory minimum interest, whichever is greater. This subsection applies to all county-held tax certificates and all individual tax certificates except those with an interest rate bid of zero percent.

(3) The tax collector shall receive a fee of $6.25 for each tax certificate redeemed.

(4) A portion of a certificate may be redeemed only if such portion can be ascertained by legal description and the portion to be redeemed is evidenced by a contract for sale or recorded deed. The tax collector shall make a written request for apportionment to the property appraiser, and within 15 days the property appraiser shall furnish the tax collector a certificate apportioning the value to that portion sought to be redeemed and to the remaining land covered by the certificate.

(5) After a tax certificate is redeemed, the tax collector shall pay to the owner of the tax certificate the amount received by the tax collector less the redemption fee within 15 business days after the date of receipt of the redemption. Along with the payment, the tax collector shall identify the certificates redeemed and the amount paid for each certificate. However, if the tax collector pays the certificateholder electronically, the certificates redeemed and the amounts paid for each certificate shall be provided electronically by facsimile or electronic mail.

(6) Nothing in this section shall be deemed to deny any person the right to redeem any outstanding tax certificate in accordance with the law.

(7) The provisions of subsection (4) do not apply to collections relating to fee timeshare real property made pursuant to s. 192.037.

History.—s. 183, ch. 85-342; s. 4, ch. 86-141; s. 58, ch. 94-353; s. 44, ch. 2011-151; s. 5, ch. 2014-211.

F.S. 197.472 on Google Scholar

F.S. 197.472 on CourtListener

Amendments to 197.472

Annotations, Discussions, Cases:

Cases Citing Statute 197.472

Total Results: 15

Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.

944 So. 2d 306, 2006 WL 3313749

Supreme Court of Florida | Filed: Nov 16, 2006 | Docket: 2518596

Cited 30 times | Published

("Sale of tax certificates for unpaid taxes"); § 197.472, Fla. Stat. (2006) ("Redemption of tax certificates")

In Re General Development Corp.

135 B.R. 1008, 1991 Bankr. LEXIS 1958

United States Bankruptcy Court, S.D. Florida. | Filed: Dec 20, 1991 | Docket: 1550143

Cited 9 times | Published

delinquent taxes plus interest and costs. Id. § 197.472(1). The third party certificate-holder will then

Cambridge Capital Corp. v. Halcon Enterprises, Inc.

842 F. Supp. 499, 1993 U.S. Dist. LEXIS 19055, 1993 WL 563845

District Court, S.D. Florida | Filed: Oct 21, 1993 | Docket: 138401

Cited 7 times | Published

redeemed through payment of the certificate. Section 197.472. After two years have passed since April 1

Turnberry Investments, Inc. v. Streatfield

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

when the court below nullified the tax deed. See § 197.472, Fla. Stat. (2010)[6]; Crocker v. Pleasant, 778

Securities and Exchange Commission v. Charles Phillip Elliott, Charles O. Farrar, Receiver-Appellee, Kenneth J. Davis, Linda J. Davis, Leroy H. Moeller, as Personal Representative of the Estates of Adolph Hagstrom, Squire J. Kingston, Elizabeth Woods, Caroline Estelle, Lynnis H. McClain Ted Masco, Anita K. Hailey, Earl Setterblade, Francis Setterblade, Lloyd Schutzman, Shirley Schutzman, Albert C. Heil, Melvin Burkhardt, Rosa Ella Burkhardt, Howard Dore, Ruth Dore, Gerald J. Braun, Christie Braun, Monica Brooke Braun, C. Albert Ducharme Trust and Catherine F. Ducharme Trust, Seaton F. McDaniel Josephine McDaniel Trudy and Sidney Kleiner, Claimants-Appellants. Securities and Exchange Commission v. Charles Phillip Elliott, Charles O. Farrar, Receiver-Appellee, Melvin Burkhardt and Rosa Ella Burkhardt, Movants-Appellants

953 F.2d 1556, 16 U.C.C. Rep. Serv. 2d (West) 1150, 1992 U.S. App. LEXIS 2699

Court of Appeals for the Eleventh Circuit | Filed: Feb 27, 1992 | Docket: 559243

Cited 4 times | Published

and does not deal directly with the holder. § 197.472(1). The tax collector then pays the holder

Venn v. Bazzel (In Re Lambert)

273 B.R. 663, 15 Fla. L. Weekly Fed. B 87, 2002 Bankr. LEXIS 100, 39 Bankr. Ct. Dec. (CRR) 39, 2002 WL 229962

United States Bankruptcy Court, N.D. Florida | Filed: Jan 9, 2002 | Docket: 1634609

Cited 3 times | Published

the certificate so purchased or redeemed. F.S. § 197.472(1). [3] Accord Carver v. Carver, 954 F.2d 1573

United States v. Marion County, Fla.

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

issued and before a tax deed is issued." Fla.Stat. § 197.472(1). See also State ex rel. Town of Crescent City

Dafero Investments, LLC v. Estrella De Oro, LLC

District Court of Appeal of Florida | Filed: Feb 5, 2025 | Docket: 69612580

Published

paying off the tax certificate and related costs. § 197.472(1), Fla. Stat. Section 197.522, Florida

Ashear v. Sklarey

239 So. 3d 786

District Court of Appeal of Florida | Filed: Mar 7, 2018 | Docket: 6326610

Published

section 197.122, Florida Statutes (2010), and section 197.472, Florida Statutes (2010). Ashear prevailed

Ashear v. Sklarey

247 So. 3d 574

District Court of Appeal of Florida | Filed: Jan 17, 2018 | Docket: 6261381

Published

that the applicable statutes at issue are section 197.472(1), Florida Statutes (2010), and section 197

In Re Lago

301 B.R. 365, 16 Fla. L. Weekly Fed. B 263, 51 Collier Bankr. Cas. 2d 419, 2003 Bankr. LEXIS 1400

United States Bankruptcy Court, S.D. Florida. | Filed: Oct 15, 2003 | Docket: 1670289

Published

constitute redemption payments under Fla. Stat. § 197.472 which the Tax Collector is required to collect

Ocean 80 Resort Homeowners Ass'n v. Knight

633 So. 2d 63, 1994 Fla. App. LEXIS 954, 1994 WL 45348

District Court of Appeal of Florida | Filed: Feb 15, 1994 | Docket: 64746795

Published

(1991) and upheld in Southards. Moreover, section 197.472(8), Florida Statutes (1991) expressly provides

Walker v. Palm Beach Commerce Center Associated, Ltd.

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

Supreme Court of Florida | Filed: Mar 11, 1993 | Docket: 64694706

Published

be redeemed pursuant to the provisions of section 197.472, Florida Statutes (1991). This appears to be

Securities & Exchange Commission v. Elliott

953 F.2d 1556, 1992 WL 22967

Court of Appeals for the Eleventh Circuit | Filed: Feb 27, 1992 | Docket: 66270285

Published

collector and does not deal directly with the holder. § 197.472(1). The tax collector then pays the holder the

Ago

Florida Attorney General Reports | Filed: Nov 1, 1990 | Docket: 3258381

Published

percent only. 6 See, s. 197.432(13), F.S. 7 Section 197.472(3), F.S., provides that the tax collector shall