Florida Statute 197.502 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.502

197.502 Application for obtaining tax deed by holder of tax sale certificate; fees.—

(1) The holder of a tax certificate at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate and before the cancellation of the certificate, may file the certificate and an application for a tax deed with the tax collector of the county where the property described in the certificate is located. The tax collector may charge a tax deed application fee of $75 and for reimbursement of the costs for providing online tax deed application services. If the tax collector charges a combined fee in excess of $75, applicants may use the online tax deed application process or may file applications without using such service.

(2) A certificateholder, other than the county, who applies for a tax deed shall pay the tax collector at the time of application all amounts required for redemption or purchase of all other outstanding tax certificates, plus interest, any omitted taxes, plus interest, any delinquent taxes, plus interest, and current taxes, if due, covering the property. In addition, the certificateholder shall pay the costs required to bring the property to sale as provided in ss. 197.532 and 197.542, including property information searches, and mailing costs, as well as the costs of resale, if applicable. If the certificateholder fails to pay the costs to bring the property to sale within 30 days after notice from the clerk, the tax collector shall cancel the tax deed application. The tax certificate on which the canceled tax deed application was based shall earn interest at the original bid rate of the tax certificate and remain inclusive of all tax years paid and costs associated with the tax deed application. Failure to pay the costs of resale, if applicable, within 30 days after notice from the clerk shall result in the clerk’s entering the land on a list entitled “lands available for taxes.”

(3) The county in which the property described in the certificate is located shall apply for a tax deed on all county-held certificates on property valued at $5,000 or more on the property appraiser’s most recent assessment roll, except deferred payment tax certificates, and may apply for tax deeds on certificates on property valued at less than $5,000 on the property appraiser’s most recent assessment roll. The application shall be made 2 years after April 1 of the year of issuance of the certificates or as soon thereafter as is reasonable. Upon application, the county shall deposit with the tax collector all applicable costs and fees as provided in subsection (1), but may not deposit any money to cover the redemption of other outstanding certificates covering the property.

(4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the county, that all appropriate fees have been deposited, and stating that the following persons are to be notified prior to the sale of the property:

(a) Any legal titleholder of record if the address of the owner appears on the record of conveyance of the property to the owner. However, if the legal titleholder of record is the same as the person to whom the property was assessed on the tax roll for the year in which the property was last assessed, the notice may be mailed to the address of the legal titleholder as it appears on the latest assessment roll.

(b) Any lienholder of record who has recorded a lien against the property described in the tax certificate if an address appears on the recorded lien or if the lienholder is a financial institution and the financial institution has designated an address with the Department of State pursuant to s. 655.0201(2), then notice must be sent to the address on file with the Department of State.

(c) Any mortgagee of record if an address appears on the recorded mortgage or if the mortgagee has designated an address with the Department of State pursuant to s. 655.0201(2), then the notice must be sent to the address on file with the Department of State.

(d) Any vendee of a recorded contract for deed if an address appears on the recorded contract or, if the contract is not recorded, any vendee who has applied to receive notice pursuant to s. 197.344(1)(c).

(e) Any other lienholder who has applied to the tax collector to receive notice if an address is supplied to the collector.

(f) Any person to whom the property was assessed on the tax roll for the year in which the property was last assessed.

(g) Any lienholder of record who has recorded a lien against a mobile home located on the property described in the tax certificate if an address appears on the recorded lien and if the lien is recorded with the clerk of the circuit court in the county where the mobile home is located.

(h) Any legal titleholder of record of property that is contiguous to the property described in the tax certificate, if the property described is submerged land or common elements of a subdivision and if the address of the titleholder of contiguous property appears on the record of conveyance of the property to the legal titleholder. However, if the legal titleholder of property contiguous to the property is the same as the person to whom the property described in the tax certificate was assessed on the tax roll for the year in which the property was last assessed, the notice may be mailed to the address of the legal titleholder as it appears on the latest assessment roll. As used in this chapter, the term “contiguous” means touching, meeting, or joining at the surface or border, other than at a corner or a single point, and not separated by submerged lands. Submerged lands lying below the ordinary high-water mark which are sovereignty lands are not part of the upland contiguous property for purposes of notification.

The statement must be signed by the tax collector or the tax collector’s designee. The tax collector may purchase a reasonable bond for errors and omissions of his or her office in making such statement. The search of the official records must be made by a direct and inverse search. “Direct” means the index in straight and continuous alphabetic order by grantor, and “inverse” means the index in straight and continuous alphabetic order by grantee.

(5)(a) For purposes of determining who must be noticed and provided the information required in subsection (4), the tax collector must contract with a title company or an abstract company to provide a property information report as defined in s. 627.7843(1). If additional information is required, the tax collector must make a written request to the title or abstract company stating the additional requirements. The tax collector may select any title or abstract company, regardless of its location, as long as the fee is reasonable, the required information is submitted, and the title or abstract company is authorized to do business in this state. The tax collector may advertise and accept bids for the title or abstract company if he or she considers it appropriate to do so.

1. The property information report must include the letterhead of the person, firm, or company that makes the search, and the signature of the individual who makes the search or of an officer of the firm. The tax collector is not liable for payment to the firm unless these requirements are met. The report may be submitted to the tax collector in an electronic format.

2. The tax collector may not accept or pay for a property information report if financial responsibility is not assumed for the search. However, reasonable restrictions as to the liability or responsibility of the title or abstract company are acceptable. Notwithstanding s. 627.7843(3), the tax collector may contract for higher maximum liability limits.

3. In order to establish uniform prices for property information reports within the county, the tax collector must ensure that the contract for property information reports includes all requests for property information reports for a given period of time.

(b) Any fee paid for initial property information reports and any updates must be collected at the time of application under subsection (1), and the amount of the fee must be added to the opening bid.

(c) Upon receiving the tax deed application from the tax collector, the clerk shall record a notice of tax deed application in the official records, which constitutes notice of the pendency of a tax deed application with respect to the property and remains effective for 1 year from the date of recording. A person acquiring an interest in the property after the tax deed application notice has been recorded is deemed to be on notice of the pending tax deed sale, and no additional notice is required. The sale of the property automatically releases any recorded notice of tax deed application for that property. If the property is redeemed, the clerk must record a release of the notice of tax deed application upon payment of the fees as authorized in s. 28.24(9) and (13). The contents of the notice shall be the same as the contents of the notice of publication required by s. 197.512. The cost of recording must be collected at the time of application under subsection (1), and added to the opening bid.

(d) The clerk must advertise the sale as set forth in s. 197.512, administer the sale as set forth in s. 197.542, and receive such fees for the issuance of the deed and sale of the property as provided in s. 28.24.

(e) A notice of the application of the tax deed in accordance with ss. 197.512 and 197.522 that is sent to the addresses shown on the statement described in subsection (4) is deemed conclusively sufficient to provide adequate notice of the tax deed application and the sale at public auction.

(6) The opening bid:

(a) On county-held certificates on nonhomestead property shall be the sum of the value of all outstanding certificates against the property, plus omitted years’ taxes, delinquent taxes, current taxes, if due, interest, and all costs and fees paid by the county.

(b) On an individual certificate must include, in addition to the amount of money paid to the tax collector by the certificateholder at the time of application, the amount required to redeem the applicant’s tax certificate and all other costs, fees paid by the applicant, and any additional fees or costs incurred by the clerk, plus all tax certificates that were sold subsequent to the filing of the tax deed application, current taxes, if due, and omitted taxes, if any.

(c) On property assessed on the latest tax roll as homestead property shall include, in addition to the amount of money required for an opening bid on nonhomestead property, an amount equal to one-half of the latest assessed value of the homestead.

(7) On county-held or individually held certificates for which there are no bidders at the public sale and for which the certificateholder fails to timely pay costs of resale or fails to pay the amounts due for issuance of a tax deed within 30 days after the sale, the clerk shall enter the land on a list entitled “lands available for taxes” and shall immediately notify the county commission that the property is available. During the first 90 days after the property is placed on the list, the county may purchase the land for the opening bid or may waive its rights to purchase the property. Thereafter, any person, the county, or any other governmental unit may purchase the property from the clerk, without further notice or advertising, for the opening bid, except that if the county or other governmental unit is the purchaser for its own use, the board of county commissioners may cancel omitted years’ taxes, as provided under s. 197.447. Interest on the opening bid continues to accrue through the month of sale as prescribed by s. 197.542.

(8) Taxes may not be extended against parcels listed as lands available for taxes, but in each year the taxes that would have been due shall be treated as omitted years and added to the required minimum bid. Three years after the day the land was offered for public sale, the land shall escheat to the county in which it is located, free and clear. All tax certificates, accrued taxes, and liens of any nature against the property shall be deemed canceled as a matter of law and of no further legal force and effect, and the clerk shall execute an escheatment tax deed vesting title in the board of county commissioners of the county in which the land is located.

(a) When a property escheats to the county under this subsection, the county is not subject to any liability imposed by chapter 376 or chapter 403 for preexisting soil or groundwater contamination due solely to its ownership. However, this subsection does not affect the rights or liabilities of any past or future owners of the escheated property and does not affect the liability of any governmental entity for the results of its actions that create or exacerbate a pollution source.

(b) The county and the Department of Environmental Protection may enter into a written agreement for the performance, funding, and reimbursement of the investigative and remedial acts necessary for a property that escheats to the county.

(9) Consolidated applications on more than one tax certificate are allowed, but a separate statement shall be issued pursuant to subsection (4), and a separate tax deed shall be issued pursuant to s. 197.552, for each parcel of property shown on the tax certificate.

(10) Any fees collected pursuant to this section shall be refunded to the certificateholder in the event that the tax deed sale is canceled for any reason.

(11) For any property acquired under this section by the county for the express purpose of providing infill housing, the board of county commissioners may, in accordance with s. 197.447, cancel county-held tax certificates and omitted years’ taxes on such properties. Furthermore, the county may not transfer a property acquired under this section specifically for infill housing back to a taxpayer who failed to pay the delinquent taxes or charges that led to the issuance of the tax certificate or lien. For purposes of this subsection only, the term “taxpayer” includes the taxpayer’s family or any entity in which the taxpayer or taxpayer’s family has any interest.

History.—s. 187, ch. 85-342; s. 6, ch. 86-141; s. 27, ch. 86-152; s. 1, ch. 89-286; s. 7, ch. 92-312; s. 14, ch. 93-132; s. 1024, ch. 95-147; s. 1, ch. 96-181; s. 1, ch. 96-219; ss. 3, 4, 5, ch. 99-190; s. 3, ch. 2001-137; s. 9, ch. 2001-252; s. 1, ch. 2003-284; s. 8, ch. 2004-349; s. 1, ch. 2004-372; s. 49, ch. 2011-151; s. 1, ch. 2013-148; s. 6, ch. 2014-211; s. 3, ch. 2017-132; s. 12, ch. 2018-110; s. 1, ch. 2018-160; s. 20, ch. 2021-116; s. 3, ch. 2024-91.

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Amendments to 197.502

Arrestable Offenses / Crimes under Fla. Stat. 197.502

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.502.

Annotations, Discussions, Cases:

Cases Citing Statute 197.502

Total Results: 60

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

application for a tax deed is filed under section 197.502, the clerk must notify the property titleholder

Vosilla v. Rosado

944 So. 2d 289, 2006 WL 3229420

Supreme Court of Florida | Filed: Nov 9, 2006 | Docket: 245977

Cited 8 times | Published

Rosados' Altamonte Springs property pursuant to section 197.502, Florida Statutes (2000). A tax deed is a deed

Delta Property Mgmt., Inc. v. Profile Investments, Inc.

875 So. 2d 443, 29 Fla. L. Weekly Supp. 228, 2004 Fla. LEXIS 670, 2004 WL 1064828

Supreme Court of Florida | Filed: May 13, 2004 | Docket: 1684025

Cited 8 times | Published

tax deed pursuant to section 197.502(1), Florida Statutes (1999). Section 197.502(1), provides in pertinent

Village of Doral Place Ass'n v. RU4 Real, Inc.

22 So. 3d 627, 2009 Fla. App. LEXIS 15540, 2009 WL 3271164

District Court of Appeal of Florida | Filed: Oct 14, 2009 | Docket: 1639703

Cited 7 times | Published

years, the Buyers applied for a tax deed. See § 197.502(1), Fla. Stat. (2003). Notice of the application

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

to the County Clerk to sell the property, Section 197.502-.542, the proceeds therefrom going to the owner

Spanish River Resort Corp. v. Walker

497 So. 2d 1299, 11 Fla. L. Weekly 2420

District Court of Appeal of Florida | Filed: Nov 19, 1986 | Docket: 1240498

Cited 7 times | Published

Chapter 197 by application made pursuant to section 197.502. The requirement that the property owner be

Delta Property Management v. Profile Investment, Inc.

87 So. 3d 765, 37 Fla. L. Weekly Supp. 157, 2012 Fla. LEXIS 487, 2012 WL 739193

Supreme Court of Florida | Filed: Mar 8, 2012 | Docket: 60308041

Cited 6 times | Published

for a tax deed on the property pursuant to section 197.502(1), Florida Statutes (1999). Thereafter, the

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

taxpayer may apply for a Tax Deed. Fla.Stat. § 197.502(1) (1991). Q: What does that entail? A: The procedural

Day v. High Point Condo Resorts, Ltd.

521 So. 2d 1064, 1988 WL 6021

Supreme Court of Florida | Filed: Jan 28, 1988 | Docket: 1348005

Cited 6 times | Published

Chapter 197 by application made pursuant to section 197.502. The requirement that the property owner be

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

of tax certificates for delinquent taxes[.]"); § 197.502(1), Fla. Stat. (2010) ("The holder of any tax

Deutsch v. Global Financial Services, LLC

976 So. 2d 680, 2008 WL 724043

District Court of Appeal of Florida | Filed: Mar 19, 2008 | Docket: 1680264

Cited 5 times | Published

provided by the tax collector pursuant to section 197.502(4). However, if no address is listed in the

HUTCHINSON ISLAND REALTY v. Babcock

867 So. 2d 528, 2004 Fla. App. LEXIS 2351

District Court of Appeal of Florida | Filed: Feb 27, 2004 | Docket: 43336

Cited 5 times | Published

collector prepared a statement as required by section 197.502(4), Florida Statutes (2000), and forwarded

Kidder v. Cirelli

821 So. 2d 1106, 2002 WL 1232927

District Court of Appeal of Florida | Filed: Jun 7, 2002 | Docket: 1235828

Cited 5 times | Published

Appellant appeals claiming that Florida Statutes Section 197.502(4) is unconstitutional because due process

Evans v. Ireland

707 So. 2d 1135, 1998 WL 51477

District Court of Appeal of Florida | Filed: Feb 11, 1998 | Docket: 1260099

Cited 5 times | Published

the application for tax deed as required by section 197.502(4), Florida Statute (1995). The complaint alleged

Baron v. Rhett

847 So. 2d 1032, 2003 WL 21077608

District Court of Appeal of Florida | Filed: May 14, 2003 | Docket: 1686662

Cited 4 times | Published

deed and quieting title in favor of Rhett. Section 197.502(4), Florida Statutes, states in pertinent part:

DeMario v. Franklin Mortg. & Inv. Co.

648 So. 2d 210, 1994 WL 706294

District Court of Appeal of Florida | Filed: Dec 21, 1994 | Docket: 1343091

Cited 4 times | Published

distributed to those persons described in Section 197.502(4), F.S., as their interests may appear. Therefore

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

apply for a tax deed from the tax collector. § 197.502. The certificate holder must pay the tax collector

Rosado v. Vosilla

909 So. 2d 505, 2005 WL 2043046

District Court of Appeal of Florida | Filed: Aug 26, 2005 | Docket: 1199333

Cited 3 times | Published

notice shall be required. (Emphasis added). Section 197.502(4), Florida Statutes (2000), states in pertinent

Delta Property Management v. Profile Investments, Inc.

830 So. 2d 867, 2002 Fla. App. LEXIS 14786, 2002 WL 31293886

District Court of Appeal of Florida | Filed: Oct 14, 2002 | Docket: 471364

Cited 3 times | Published

for a tax deed in April of 2000. Pursuant to section 197.502(4), Florida Statutes, the tax collector prepared

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

Pursuant to the provisions of Florida Statute section 197.502(1), Propco applied for the issuance of a tax

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

the issuance of the tax certificate. Fla.Stat. § 197.502(1). The Clerk of Court must provide notice of

Rahimi v. Global Discoveries

252 So. 3d 804

District Court of Appeal of Florida | Filed: Aug 1, 2018 | Docket: 7567935

Cited 2 times | Published

522(1)(a). Section 197.522(1)(a) then references section 197.502(4): The tax collector shall deliver

Patricia Weingarten Associates, Inc. v. Jocalbro, Inc.

974 So. 2d 559, 2008 Fla. App. LEXIS 2036, 2008 WL 397388

District Court of Appeal of Florida | Filed: Feb 15, 2008 | Docket: 1718080

Cited 2 times | Published

statement, then no notice shall be required. Section 197.502(4)(a), Florida Statutes (2004), provides in

Bostwick v. Clukies

801 So. 2d 961, 2001 WL 1386060

District Court of Appeal of Florida | Filed: Nov 9, 2001 | Docket: 1495054

Cited 2 times | Published

in the tax collector's statement. Neither Section 197.502(4), Florida Statutes, nor section 197.522(1)

In Re Droumtsekas

269 B.R. 463, 2000 Bankr. LEXIS 1894, 2000 WL 33599623

United States Bankruptcy Court, M.D. Florida | Filed: Oct 4, 2000 | Docket: 1777104

Cited 2 times | Published

county, may file an application for a tax deed. § 197.502(1). After proper notice is given, the property

Wright v. Spriggs

567 So. 2d 3, 1990 WL 82540

District Court of Appeal of Florida | Filed: Oct 3, 1990 | Docket: 1721463

Cited 2 times | Published

identity of the parties entitled to notice under section 197.502(4)(a), Florida Statutes (1985). The search

High Point Condominium Resorts v. Day

494 So. 2d 508, 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400

District Court of Appeal of Florida | Filed: Aug 14, 1986 | Docket: 452288

Cited 2 times | Published

a holder of a tax certificate pursuant to section 197.502, the time-share titleholders shall receive

Horne v. Miami-Dade County

89 So. 3d 987, 2012 WL 1605298, 2012 Fla. App. LEXIS 7210

District Court of Appeal of Florida | Filed: May 9, 2012 | Docket: 60308871

Cited 1 times | Published

Horne and her counsel. Reversed and remanded. . § 197.502, Fla. Stat. (2009). . Fla. Admin. Code R. 12D-13

Velasquez v. Ettenheim

89 So. 3d 981, 2012 WL 1605239, 2012 Fla. App. LEXIS 7215

District Court of Appeal of Florida | Filed: May 9, 2012 | Docket: 60308869

Cited 1 times | Published

the subject of the tax certificate and auction. § 197.502(5)(a), Fla. Stat. (2010). . § 197.473, Fla.

Schafer v. Abreu

905 So. 2d 947, 2005 WL 1459192

District Court of Appeal of Florida | Filed: Jun 22, 2005 | Docket: 1307848

Cited 1 times | Published

denied and this appeal followed. We reverse. Section 197.502(4)(a), Florida Statutes, sets forth the tax

Saggese v. Dept. of Revenue

770 So. 2d 1244, 2000 WL 1532844

District Court of Appeal of Florida | Filed: Oct 18, 2000 | Docket: 1778898

Cited 1 times | Published

the clerk of the address for notification. See § 197.502(4)(a), Fla. Stat. (1999). Hence, the Saggeses'

Cape Atlantic Landowners Ass'n v. County of Volusia

581 So. 2d 1384, 1991 Fla. App. LEXIS 5646, 1991 WL 105618

District Court of Appeal of Florida | Filed: Jun 20, 1991 | Docket: 64659952

Cited 1 times | Published

section 197.512, Florida Statutes (1987). 4. Section 197.502(1), Florida Statutes (1985), was not followed

Dafero Investments, LLC v. Estrella De Oro, LLC

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

Published

before the cancellation of the certificate.” § 197.502(1), Fla. Stat. Significantly, until the money

Robert R. Turner v. Sharon W. Jordan

Court of Appeals for the Eleventh Circuit | Filed: Sep 17, 2024 | Docket: 68398166

Published

Argued: Apr 19, 2024

tor” to force a tax deed sale. 3 See id. § 197.502(1). A tax deed sale, like the name suggests

Everett Painting Company, Inc., etc. v. Gaga Opportunity 2501 NW 79 Street, LLC, etc.

District Court of Appeal of Florida | Filed: Mar 20, 2024 | Docket: 68357694

Published

certificate applied for a tax deed pursuant to section 197.502, Florida Statutes (2018). The subject property

RAMLE INTERNATIONAL CORP. v. MIAMI-DADE COUNTY, FLORIDA

District Court of Appeal of Florida | Filed: Oct 18, 2023 | Docket: 67891578

Published

the tax collector’s statement pursuant to section 197.502(4)[, Florida Statutes].” § 197.522(1)(a),

ARK REAL ESTATE SERVICES, INC. v. 21ST MORTGAGE CORPORATION

District Court of Appeal of Florida | Filed: Jul 29, 2020 | Docket: 17391450

Published

Manufactured Home Pursuant to Florida Statute Section 197.502(4)(g).” 1 In 2013, Seacoast filed a complaint

Villages of Avignon Community Development v. Ken Burton, Jr., Manatee County Tax Collector

215 So. 3d 127, 2017 WL 1040739, 2017 Fla. App. LEXIS 3592

District Court of Appeal of Florida | Filed: Mar 17, 2017 | Docket: 4618973

Published

prerequisite to the issuance of a tax deed, see § 197.502, a lien surviving the issuance of a tax deed must

Srygley v. Capital Plaza, Inc.

82 So. 3d 1211, 2012 Fla. App. LEXIS 4483, 2012 WL 955506

District Court of Appeal of Florida | Filed: Mar 22, 2012 | Docket: 2412342

Published

registered mail to certain persons identified in section 197.502(4), Florida Statutes (2009), including any

Ago

Florida Attorney General Reports | Filed: Apr 20, 2011 | Docket: 3258571

Published

included in the minimum opening bid pursuant to section 197.502(6), Florida Statutes. 3. In light of the discussion

Surna Construction, Inc. v. Morrill

50 So. 3d 47, 2010 Fla. App. LEXIS 18334, 2010 WL 4903569

District Court of Appeal of Florida | Filed: Dec 3, 2010 | Docket: 60297312

Published

entitled to notice of the tax deed sale under section 197.502(4)(h), Florida Statutes (2007); (2) section

Profile Investments, Inc. v. Delta Property Management, Inc.

19 So. 3d 1013, 2009 Fla. App. LEXIS 12878, 2009 WL 2602326

District Court of Appeal of Florida | Filed: Aug 26, 2009 | Docket: 60254554

Published

years, Profile applied for a tax deed under section 197.502(1), Florida Statutes (1999), which states in

South Inv. Properties, Inc. v. Icon Investments, LLC.

988 So. 2d 1114, 2008 Fla. App. LEXIS 10913, 2008 WL 2774441

District Court of Appeal of Florida | Filed: Jul 18, 2008 | Docket: 1385140

Published

notice shall be required. (Emphasis supplied.) Section 197.502(4)(a) provides in pertinent part: (4) The tax

Luke Investments v. Camelot Condominium

974 So. 2d 433, 2007 WL 4180941

District Court of Appeal of Florida | Filed: Nov 28, 2007 | Docket: 1718115

Published

the prior statement, once the provisions of section 197.502 are implicated, the individual titleholders

Ago

Florida Attorney General Reports | Filed: Sep 12, 2007 | Docket: 3255927

Published

Should the tax certificate be outstanding, section 197.502(1), Florida Statutes, provides: "The holder

Miami-Dade County v. BLUE MOUNTAIN INV.

962 So. 2d 921, 2007 Fla. App. LEXIS 7060, 2007 WL 1342457

District Court of Appeal of Florida | Filed: May 9, 2007 | Docket: 1519351

Published

County applied for a tax deed pursuant to section 197.502(3) of the Florida Statutes. The application

Greentree Servicing, LLC v. Decanio

948 So. 2d 1033, 2007 Fla. App. LEXIS 2591, 2007 WL 542742

District Court of Appeal of Florida | Filed: Feb 23, 2007 | Docket: 1792816

Published

acquired the title to the parcel by tax deed. See § 197.502, Fla. Stat. (2004). In 2003, the Marion County

Perdido Bay Partnership v. Warner

837 So. 2d 1154, 2003 Fla. App. LEXIS 2026, 2003 WL 366730

District Court of Appeal of Florida | Filed: Feb 21, 2003 | Docket: 64820881

Published

in which they were submitted to the clerk. Section 197.502(7), Florida Statutes (2000), provides that

Bullock v. Houston Realty & Investment, Inc.

739 So. 2d 1251, 1999 Fla. App. LEXIS 11008, 1999 WL 625425

District Court of Appeal of Florida | Filed: Aug 18, 1999 | Docket: 64790511

Published

required.” § 197.522(l)(a), Fla. Stat. (1998). Section 197.502(4), Florida Statutes enumerates those persons

Ago

Florida Attorney General Reports | Filed: Jun 2, 1999 | Docket: 3258417

Published

of "lands available for taxes," pursuant to section 197.502(7), Florida Statutes. Lands are maintained

Ago

Florida Attorney General Reports | Filed: Sep 25, 1998 | Docket: 3255470

Published

in the tax deed file and are not recorded. Section 197.502(1), Florida Statutes, allows the holder of

Kerr v. Broward County

718 So. 2d 197, 1998 Fla. App. LEXIS 8494, 1998 WL 390600

District Court of Appeal of Florida | Filed: Jul 15, 1998 | Docket: 64783152

Published

the tax collector’s statement pursuant to section 197.502, Florida Statutes (Supp.1996). Appellee filed

Ago

Florida Attorney General Reports | Filed: Aug 5, 1997 | Docket: 3258757

Published

deeded to the county under the provisions of section 197.502(8), Florida Statutes (1996 Supplement)? 2.

Terra Mar Capital, Inc. v. Auxier

694 So. 2d 779, 1997 Fla. App. LEXIS 4831, 1997 WL 213045

District Court of Appeal of Florida | Filed: Apr 30, 1997 | Docket: 64774069

Published

Lauderdale address was sufficient in light of section 197.502(4)(a), because the 'notice in this case was

Skelton v. Martin

673 So. 2d 877, 1996 WL 93686

District Court of Appeal of Florida | Filed: Mar 6, 1996 | Docket: 1671471

Published

Atlantic requested a tax deed sale pursuant to section 197.502, Florida Statutes (1991). The clerk of court

Santana v. Metropolitan Dade County

641 So. 2d 117, 1994 Fla. App. LEXIS 5214, 1994 WL 234519

District Court of Appeal of Florida | Filed: May 31, 1994 | Docket: 64750293

Published

challenge this demand for payment. 5. Pursuant to Section 197.502(2), Fla. Stat., any certificate holder who

City of Jacksonville v. Nashid Properties, Inc.

636 So. 2d 875, 1994 Fla. App. LEXIS 4642, 1994 WL 182028

District Court of Appeal of Florida | Filed: May 13, 1994 | Docket: 64748316

Published

buttress this point by directing our attention to section 197.502(4)(a~e), Florida Statutes (1987). These provisions

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

county, may file an application for a tax deed. § 197.-502(1). After proper notice is given, the property

Southards v. Motel Management Co.

610 So. 2d 524, 1992 Fla. App. LEXIS 12063, 1992 WL 353411

District Court of Appeal of Florida | Filed: Dec 1, 1992 | Docket: 64692807

Published

by the holder of a tax sale certificate. See § 197.502, F.S.” Second, the good faith payment of ad valorem

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

apply for a tax deed from the tax collector. § 197.502. The certificate holder must pay the tax collector