Florida Statutes
Fla. Stat. § 197.482 (2025)
Expiration of tax certificate.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
Find cases:
SyfertCases citing this section
FL-LEGleg.state.fl.us
JustiaFla. Statutes
CornellLII Search
CasesGoogle Scholar
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.
Notes of Decisions
Cited in 7
cases (1 in the last 5 years), 1992–2021 · leading case: Northcutt v. Balkany, 727 So. 2d 382 (Fla. 5th DCA 1999).
Northcutt v. Balkany, 727 So. 2d 382 (Fla. 5th DCA 1999). “Section 197.482, Florida Statutes (1997), provides: Limitation upon lien of tax certificate.”
In Re Gen. Dev. Corp., 147 B.R. 610 (Bankr. S.D. Florida 1992). “Fla.Stat. § 197.482 (1991). Q: Is there a way that a taxpayer can protect against that eventuality? A: Yes there is.”
Hernandez v. Comm'r, 1998 T.C. Memo. 46 (Tax Ct. 1998). “Stat. Ann. secs. 197.482 , 197.502 (West 1989 & Supp.”
Steven B. Watkins (Bankr. M.D. Fla. 2020). “12 § 197.482, Fla. Stat. 2009, Propel Financial was awarded the tax certificate for the delinquent 2008 taxes; on June 1, 2010, Propel was awarded the tax certificate for the delinquent 2009 taxes.”
Raymond Devindra Bhairo (Bankr. M.D. Fla. 2021). “2005) (explaining that “[o]ur objective is to determine issues of state law as we believe the Florida Supreme Court would”).”
Mae Liza Strowbridge (Bankr. D.C. 2020). “The debtor objects that Propel did not timely apply for a tax deed, and that its tax lien certificate has expired, citing Fla. Stat § 197.482 (“Expiration of tax certificate”), which provides: Seven years after the date of issuance of a tax certificate, which is the date of the…”
Penn v. Comm'r, 2001 T.C. Memo. 267 (Tax Ct. 2001). “If a tax certificate is not redeemed by the property owner, the certificate's holder can convert the certificate into a tax deed at any time after 2 years from April 1 of the year of the certificate's issuance but before its expiration 7 years after issuance.”
— 197.482(1) — 1 case
Northcutt v. Balkany, 727 So. 2d 382 (Fla. 5th DCA 1999). “Section 197.482, Florida Statutes (1997), provides: Limitation upon lien of tax certificate.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.