Florida Statute 197.522 - 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. 197.522

197.522 Notice to owner when application for tax deed is made.—

(1)(a) The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector’s statement pursuant to s. 197.502(4) that an application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector’s statement, then no notice shall be required.

(b) The clerk shall enclose with every copy mailed a statement as follows:

WARNING: There are unpaid taxes on property which you own or in which you have a legal interest. The property will be sold at public auction on (date) unless the back taxes are paid. To make payment, or to receive further information, contact the clerk of court immediately at (address) , (telephone number) .

(c) The clerk shall complete and attach to the affidavit of the publisher a certificate containing the names and addresses of those persons notified and the date the notice was mailed. The certificate shall be signed by the clerk and the clerk’s official seal affixed. The certificate shall be prima facie evidence of the fact that the notice was mailed. If no address is listed on the tax collector’s certification, the clerk shall execute a certificate to that effect.

(d) The failure of anyone to receive notice as provided herein shall not affect the validity of the tax deed issued pursuant to the notice.

(e) A printed copy of the notice as published in the newspaper, accompanied by the warning statement described in paragraph (b), shall be deemed sufficient notice.

(2)(a) In addition to the notice provided in subsection (1), the sheriff of the county in which the legal titleholder resides shall, at least 20 days prior to the date of sale, notify the legal titleholder of record of the property on which the tax certificate is outstanding. The original notice and sufficient copies shall be prepared by the clerk and provided to the sheriff. Such notice shall be served as specified in chapter 48; if the sheriff is unable to make service, he or she shall post a copy of the notice in a conspicuous place at the legal titleholder’s last known address. The inability of the sheriff to serve notice on the legal titleholder shall not affect the validity of the tax deed issued pursuant to the notice. A legal titleholder of record who resides outside the state may be notified by the clerk as provided in subsection (1). The notice shall be in substantially the following form:

WARNING

There are unpaid taxes on the property which you own. The property will be sold at public auction on (date) unless the back taxes are paid. To make arrangements for payment, or to receive further information, contact the clerk of court at (address) , (telephone number) .

In addition, if the legal titleholder does not reside in the county in which the property to be sold is located, a copy of such notice shall be posted in a conspicuous place on the property by the sheriff of the county in which the property is located. However, no posting of notice shall be required if the property to be sold is classified for assessment purposes, according to use classifications established by the department, as nonagricultural acreage or vacant land.

(b) In addition to the notice provided in subsection (1), the clerk shall notify by certified mail with return receipt requested, or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector’s statement pursuant to s. 197.502(4)(h) that application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector’s statement, then no notice shall be required. Enclosed with the copy of the notice shall be a statement in substantially the following form:

WARNING

There are unpaid taxes on property contiguous to your property. The property with the unpaid taxes will be sold at auction on (date) unless the back taxes are paid. To make payment, or to receive further information about the purchase of the property, contact the clerk of court immediately at (address) , (telephone number) .

Neither the failure of the tax collector to include the list of contiguous property owners pursuant to s. 197.502(4)(h) in his or her statement to the clerk nor the failure of the clerk to mail this notice to any or all of the persons listed in the tax collector’s statement pursuant to s. 197.502(4)(h) shall be a basis to challenge the validity of the tax deed issued pursuant to any notice under this section.

(3) When sending or serving a notice under this section, the clerk of the circuit court may rely on the addresses provided by the tax collector based on the certified tax roll and property information reports. The clerk of the circuit court has no duty to seek further information as to the validity of such addresses, because property owners are presumed to know that taxes are due and payable annually under s. 197.122.

(4) Nothing in this chapter shall be construed to prevent the tax collector, or any other public official, in his or her discretion from giving additional notice in any form concerning tax certificates and tax sales beyond the minimum requirements of this chapter.

History.—s. 4, ch. 17457, 1935; CGL 1936 Supp. 999(139); s. 28, ch. 20722, 1941; s. 11, ch. 22079, 1943; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 20, ch. 73-332; s. 1, ch. 75-192; s. 1, ch. 77-174; s. 8, ch. 79-584; s. 3, ch. 81-284; s. 189, ch. 85-342; s. 1026, ch. 95-147; s. 3, ch. 2003-284; s. 2, ch. 2018-160.

Note.—Former ss. 194.18, 197.505, 197.256.

F.S. 197.522 on Google Scholar

F.S. 197.522 on CourtListener

Amendments to 197.522

Annotations, Discussions, Cases:

Cases Citing Statute 197.522

Total Results: 47

Dawson v. Saada

608 So. 2d 806, 1992 WL 342013

Supreme Court of Florida | Filed: Nov 25, 1992 | Docket: 1449493

Cited 30 times | Published

TO COMPLY WITH THE NOTICE REQUIREMENTS OF SECTION 197.522, FLORIDA STATUTES, INVALIDATES THE ISSUANCE

Vosilla v. Rosado

944 So. 2d 289, 2006 WL 3229420

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

Cited 8 times | Published

for a tax deed sale, sent in compliance with section 197.522(1), Florida Statutes (2000), nonetheless violates

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

with the statutory notice requirements of section 197.522(1), Florida Statutes (1999), when he relied

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

notice was sent to Delta in accordance with section 197.522(l)(a), Florida Statutes (1999). In contrast

Alwani v. Slocum

540 So. 2d 908, 1989 WL 29032

District Court of Appeal of Florida | Filed: Mar 29, 1989 | Docket: 1294243

Cited 6 times | Published

correct address. This argument is to no avail. Section 197.522(1)(a), Florida Statutes (1987), provides, "The

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

application for a tax deed. . . ."). [5] See § 197.522(1)(a), Fla. Stat. (2010) ("The clerk of the circuit

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

III, 903 So.2d 311, 312 (Fla. 2d DCA 2005). Section 197.522, Florida Statutes (2003), is titled, "Notice

Bozeman v. Higginbotham

923 So. 2d 535, 2006 WL 297404

District Court of Appeal of Florida | Filed: Feb 9, 2006 | Docket: 1496599

Cited 5 times | Published

complied with the statutory requirements of section 197.522(1)(a), Florida Statutes, sale of the tax deed

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

of law because the notice requirements of section 197.522(1), Florida Statutes (2000), were not met when

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

and perhaps explained by the requirement in section 197.522(1)(a), Florida Statutes, which requires the

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

Collector, the Clerk of Court then, as required by section 197.522, Florida Statutes (1995), published the four

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

year in which the property was last assessed. Section 197.522(1)(a), Florida Statutes, states: The clerk

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 of a tax deed sale that complied with section 197.522(1) was sufficient, despite a property owner's

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

with the statutory notice requirements of section 197.522(1), Florida Statutes, when he relied exclusively

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

application for a tax deed has been made." F.S. § 197.522(1)(a). "The clerk shall enclose with every copy

Eurofund Forty-Six, Ltd. v. Terry

755 So. 2d 835, 2000 WL 554118

District Court of Appeal of Florida | Filed: May 5, 2000 | Docket: 2553986

Cited 3 times | Published

tax collector's statement, as required by section 197.522(1)(a), Florida Statutes (1997),[2] and the

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

prior to the sale, in compliance with Fla.Stat. § 197.522. Notice was received on March 18, 1991. Discussion

General Elec. Capital Corp. v. Sohn

566 So. 2d 841, 1990 Fla. App. LEXIS 6462, 1990 WL 123116

District Court of Appeal of Florida | Filed: Aug 24, 1990 | Docket: 1529195

Cited 3 times | Published

interest is nevertheless not entitled under Section 197.522, Florida Statutes, to prior notice of the issuance

DRL, INC. v. Murphy

508 So. 2d 413, 12 Fla. L. Weekly 1188

District Court of Appeal of Florida | Filed: May 7, 1987 | Docket: 1153844

Cited 3 times | Published

which now become "the law of the case." [7] Section 197.522, Florida Statutes (1985), formerly section

Rahimi v. Global Discoveries

252 So. 3d 804

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

Cited 2 times | Published

Stat. (2014). Section 197.582 references section 197.522(1)(a): The clerk of the circuit court

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

pursuant to the mandatory notice requirements of section 197.522, Florida Statutes, was returned as undeliverable

Patricia Weingarten Assocs. v. JOCALBRO

932 So. 2d 587, 2006 WL 1787991

District Court of Appeal of Florida | Filed: Jun 30, 2006 | Docket: 1684847

Cited 2 times | Published

pursuant to the mandatory notice requirements of section 197.522, Florida Statutes,[1] was returned *588 as

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

Section 197.502(4), Florida Statutes, nor section 197.522(1), Florida Statutes, requires the clerk to

Little v. D'ALOIA

759 So. 2d 17, 2000 WL 287663

District Court of Appeal of Florida | Filed: Mar 17, 2000 | Docket: 1422600

Cited 2 times | Published

that posting of notice procedures outlined in section 197.522(2), Florida Statutes (1987), is directory rather

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

is that they did not receive proper notice. Section 197.522(1), Florida Statutes (1999), the statutory

Dafero Investments, LLC v. Estrella De Oro, LLC

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

Published

related costs. § 197.472(1), Fla. Stat. Section 197.522, Florida Statutes, provides the general requirements

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

days prior to the date of sale.” Id. § 197.522(1)(a). 5 “If no address is listed in the

Errol Rainess v. Jose Perez 1031 4, LLC

District Court of Appeal of Florida | Filed: May 15, 2024 | Docket: 68530209

Published

6 Section 197.522, Florida Statutes (2018), provides the general

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

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

Published

the persons listed in section 197.522(1), Florida Statutes (2004). Section 197.522(1)(a) refers to “the

Thompson v. Markham

164 So. 3d 1289, 2015 Fla. App. LEXIS 9276, 2015 WL 3777708

District Court of Appeal of Florida | Filed: Jun 18, 2015 | Docket: 60247934

Published

of the tax deed application in violation of section 197.522, Florida Statutes, and the due process clause

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

review of the pertinent statutes. Pursuant to section 197.522(1)(a), Florida Statutes (2009), the tax deed

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

197.502(4)(h), Florida Statutes (2007); (2) section 197.522, Florida Statutes (2007), was unconstitutional

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

with the statutory notice requirements of section 197.522(1), Florida Statutes (1999), when he relied

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

procedure was used by the clerk. 1. Pursuant to section 197.522(1)(a), Florida Statutes (2005), the clerk sent

Singleton v. Eli B. Investment Corp.

968 So. 2d 702, 2007 WL 4179324

District Court of Appeal of Florida | Filed: Nov 28, 2007 | Docket: 1745344

Published

tax deed sale. They further asserted that section 197.522, Florida Statutes, which governs notice to

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

mobile home. Greentree centers its argument on section 197.522, Florida Statutes (2004). Mr. Grossman contends

Miller v. Knapp

823 So. 2d 203, 2002 Fla. App. LEXIS 10342, 2002 WL 1625535

District Court of Appeal of Florida | Filed: Jul 24, 2002 | Docket: 64816783

Published

concerns. As the court explained in Dawson: “section 197.522(1) meets constitutional due process requirements

Crane v. Martin

741 So. 2d 1251, 1999 Fla. App. LEXIS 13220, 1999 WL 790785

District Court of Appeal of Florida | Filed: Oct 6, 1999 | Docket: 64791253

Published

complied with the statutory requirements of section 197.522(1), Florida Statutes (1997), for notice by

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

analysis by discussing the notice requirements of section 197.522(l)(a), Florida Statutes, which states that

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

197.582(2), Florida Statutes (Supp.1996) or section 197.522(l)(a), Florida Statutes (1995). Thereafter

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

lease and is being used as a parking lot. Section 197.522(l)(a), Florida Statutes (1993) provides the

Skelton v. Martin

673 So. 2d 877, 1996 WL 93686

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

Published

statutory notice to owner warning him of that sale. § 197.522(1), Fla.Stat. (1991). The clerk also notified

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

be sold “unless the back taxes are paid.” Id. § 197.-522(l)(b). Subsection 197.472(1) provides that upon

Saada v. Dawson

612 So. 2d 728, 1993 Fla. App. LEXIS 1627, 1993 WL 30567

District Court of Appeal of Florida | Filed: Feb 10, 1993 | Docket: 64693773

Published

accordingly, compliance therewith is not necessary. Section 197.522(2), Florida Statutes (1987), provides in part:

Hampton Enterprises, Inc. v. Adelman

596 So. 2d 1134, 1992 Fla. App. LEXIS 3224, 1992 WL 48701

District Court of Appeal of Florida | Filed: Mar 18, 1992 | Docket: 64666612

Published

tax sale because the notice requirements of section 197.522(2), Florida Statutes (1991), had not been followed

Ago

Florida Attorney General Reports | Filed: May 6, 1991 | Docket: 3258617

Published

excess proceeds as a service charge.1 (e.s.) Section 197.522(1)(a), F.S., refers to the persons listed in

Saada v. Dawson

573 So. 2d 1008, 1991 Fla. App. LEXIS 583, 1991 WL 7686

District Court of Appeal of Florida | Filed: Jan 30, 1991 | Docket: 64656054

Published

result, the tax deed is invalid and we reverse. Section 197.522, Florida Statutes, sets forth the procedure