Florida Statute 197.482 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.482

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.

F.S. 197.482 on Google Scholar

F.S. 197.482 on Casetext

Amendments to 197.482

Arrestable Offenses / Crimes under Fla. Stat. 197.482

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.482.

Annotations, Discussions, Cases:

Cases Citing Statute 197.482

Total Results: 1

Northcutt v. Balkany

Court: Fla. Dist. Ct. App. | Date Filed: 1999-03-05T00:00:00-08:00

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

Snippet: deed within seven years as prescribed by section 197.482(1), Florida Statutes (1997). The tax collector …void seven years after they were issued. Section 197.482, Florida Statutes (1997), provides: Limitation …legal proceeding of record pursuant to section 197.482, which acted as a toll on the statute of limitations…specifically: The limitations provision of section 197.482, Fla. Stat. is not tolled by the bankruptcy. A …covered by such a certificate. We hold that section 197.482 does toll the seven year normal life of a tax certificate