Florida Statute 197.482 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

197.482 Expiration of tax certificate.—Seven years after the date of issuance of a tax certificate, which is the date of the first day of the tax certificate sale as advertised under s. 197.432, if a tax deed has not been applied for, and no other administrative or legal proceeding, including a bankruptcy, has existed of record, the tax certificate is null and void and shall be canceled. The tax collector shall note the date of the cancellation upon all appropriate records in his or her office. This section does not apply to deferred payment tax certificates.

History.—s. 185, ch. 85-342; s. 6, ch. 92-312; s. 1023, ch. 95-147; s. 2, ch. 99-141; s. 47, ch. 2011-151.

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Amendments to 197.482

Annotations, Discussions, Cases:

Cases Citing Statute 197.482

Total Results: 3

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

delinquency, the certificate is declared void. Id. § 197.482(1). At the time these cases were commenced, GDC

In Re General Development Corp.

147 B.R. 610, 6 Fla. L. Weekly Fed. B 308, 1992 Bankr. LEXIS 1847

United States Bankruptcy Court, S.D. Florida. | Filed: Nov 18, 1992 | Docket: 1721431

Cited 6 times | Published

is of no further value whatsoever. Fla.Stat. § 197.482 (1991). Q: Is there a way that a taxpayer can

Northcutt v. Balkany

727 So. 2d 382, 1999 Fla. App. LEXIS 2448, 1999 WL 110843

District Court of Appeal of Florida | Filed: Mar 5, 1999 | Docket: 64786501

Published

tax deed within seven years as prescribed by section 197.482(1), Florida Statutes (1997). The tax collector

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