Florida Statute 197.522 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.522

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 Casetext

Amendments to 197.522

Arrestable Offenses / Crimes under Fla. Stat. 197.522

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.522.

Annotations, Discussions, Cases:

Cases Citing Statute 197.522

Total Results: 20

Errol Rainess v. Jose Perez 1031 4, LLC

Court: Fla. Dist. Ct. App. | Date Filed: 2024-05-15T00:00:00-07:00

Snippet: requirements of section 197.522(1). Without the notice mandated by section 197.522(1), the fundamental… 6 Section 197.522, Florida Statutes (2018), provides the general …titleholders required by Sections 197.502(4)(a) and 197.522(1), F.S., is returned to the clerk as “undeliverable…to provide notice to the property 2 Section 197.522, Florida Statutes, which set forth the Clerk’s …and payable annually under s. 197.122. § 197.522(3) Fla. Stat. (2018). The parties agree that this

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

Court: Fla. Dist. Ct. App. | Date Filed: 2023-10-18T00:00:00-07:00

Snippet: persons listed in section 197.522(1), Florida Statutes (2004). Section 197.522(1)(a) refers to “the persons…to section 197.502(4)[, Florida Statutes].” § 197.522(1)(a), Fla. Stat.; see also Rahimi v. Glob. Discoveries

Rahimi v. Global Discoveries

Court: Fla. Dist. Ct. App. | Date Filed: 2018-08-01T00:00:00-07:00

Citation: 252 So. 3d 804

Snippet: no notice shall be required. Id. § 197.522(1)(a). Section 197.522(1)(a) then references section 197.502…person described in section 197.522(1)(a).” Id. § 197.582(2). Section 197.522(1)(a) refers to “the persons…clerk for the benefit of persons described in s. 197.522(1)(a) . . . as their interests may appear…Stat. (2014). Section 197.582 references section 197.522(1)(a): The clerk of the circuit court shall…statement pursuant to section 197.502(4).” Id. § 197.522(1)(a). These “persons” must be notified by the

Thompson v. Markham

Court: Fla. Dist. Ct. App. | Date Filed: 2015-06-18T00:00:00-07:00

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

Snippet: the tax deed application in violation of section 197.522, Florida Statutes, and the due process clause of…complied fully with the requirements of section 197.522, Florida Statutes, and the due process clause of…Columbia County Clerk of Court complied with section 197.522(1), Florida Statutes (2013), by mailing a certified

Muntzing v. Global Discoveries Ltd.

Court: Fla. Dist. Ct. App. | Date Filed: 2013-05-03T00:00:00-07:00

Citation: 112 So. 3d 690, 2013 WL 1844268, 2013 Fla. App. LEXIS 7153

Snippet: proceeds as a matter of law. See §§ 197.'502(4), 197.522(l)(a), 197.582(2), Fla. Stat. (2012); Fla. Admin.Code

Srygley v. Capital Plaza, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2012-03-22T00:00:00-07:00

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

Snippet: deed sale process set forth in sections 197.512, 197.522, and 197.542, Florida Statutes (2009). Because …of the pertinent statutes. Pursuant to section 197.522(1)(a), Florida Statutes (2009), the tax deed sale…least twenty days before the date of the sale. § 197.522(1)(a). Additionally, section 197.512(1), Florida…statutory language or case law suggesting that section 197.522(1)(a) has any application to notification of any…sales belies Appellants' claim that section 197.522(1)(a) applies. See § 197.542(2) Fla. Stat. (2009

Delta Property Management v. Profile Investment, Inc.

Court: Fla. | Date Filed: 2012-03-08T00:00:00-08:00

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

Snippet: notice was sent to Delta in accordance with section 197.522(l)(a), Florida Statutes (1999). In contrast, Delta…the notice requirements of sections 197.502 and 197.522, Florida Statutes (1999). The trial court granted…an application for a tax deed has been made.” § 197.522(l)(a), Fla. Stat. (1999). The United States Supreme…806, 808 (Fla.1992), we concluded that section 197.522(1) mandates “notice reasonably calculated to apprise…challenge to the notice requirements of section 197.522. Delta asserts that because the Clerk knew the

Ago

Court: Fla. Att'y Gen. | Date Filed: 2011-04-20T00:53:00-07:00

Snippet: for the benefit of the persons described in s. 197.522(1)(a), except those persons described in s. 197.502…incurred for the service of notice provided for in s. 197.522(2), shall be considered the bid of the certificateholder

Surna Construction, Inc. v. Morrill

Court: Fla. Dist. Ct. App. | Date Filed: 2010-12-03T00:00:00-08:00

Citation: 50 So. 3d 47, 2010 Fla. App. LEXIS 18334

Snippet: of a subdivision. § 197.522(4)(h), Fla. Stat. (2007).2 Pursuant to section 197.522(l)(a),3 the clerk of…notices, one under section 197.522(l)(a) and the other under section 197.522(2)(b). Having determined that…circuit court under section 197.522(1) and from the sheriff under section 197.522(2)(a). The clerk complied…section 197.522(1). However, the sheriff failed to give the notice provided by section 197.522(2) because… deed.” § 197.522(2), Fla. Stat. (1987).... Based upon the plain language of section 197.522, we find

Turnberry Investments, Inc. v. Streatfield

Court: Fla. Dist. Ct. App. | Date Filed: 2010-11-24T00:00:00-08:00

Citation: 48 So. 3d 180, 2010 Fla. App. LEXIS 18006, 2010 WL 4740313

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

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

Court: Fla. Dist. Ct. App. | Date Filed: 2009-08-26T00:00:00-07:00

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

Snippet: with the statutory notice requirements of section 197.522(1), Florida Statutes (1999), when he relied exclusively…construed the relevant statutes as follows: Section 197.522(l)(a) unequivocally indicates that the clerk of…specifically avoided any consideration of whether section 197.522 is facially unconstitutional and instead found …faith to apply the rule of Vosilla, found section 197.522 unconstitutional on its face, as denying procedural

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

Court: Fla. Dist. Ct. App. | Date Filed: 2008-07-18T00:53:00-07:00

Citation: 988 So. 2d 1114

Snippet: was used by the clerk. 1. Pursuant to section 197.522(1)(a), Florida Statutes (2005), the clerk sent …collections, sales, and liens in this state. Section 197.522(1)(a) states that the clerk of the circuit court…When read together, sections 197.502(4)(a) and 197.522(1)(a) "require the clerk to mail a notice …875 So.2d 443, 447 (Fla.2004). However, section 197.522(1)(d), Florida Statutes (2000), states that the… to receive notice' as provided in section 197.522(1) does not affect the validity of the tax deed

Deutsch v. Global Financial Services, LLC

Court: Fla. Dist. Ct. App. | Date Filed: 2008-03-19T00:53:00-07:00

Citation: 976 So. 2d 680

Snippet: 903 So.2d 311, 312 (Fla. 2d DCA 2005). Section 197.522, Florida Statutes (2003), is titled, "Notice…quot; When such an application is made, section 197.522(1)(a) requires the clerk of the circuit court to…#39;s statement, then notice is not required. § 197.522(1)(a). Section 197.502(4) requires the tax collector…tax deed sale, sent in compliance with section 197.522(1), Florida Statutes (2000), nonetheless violates

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

Court: Fla. Dist. Ct. App. | Date Filed: 2008-02-15T00:00:00-08:00

Citation: 974 So. 2d 559

Snippet: to the mandatory notice requirements of section 197.522, Florida Statutes, was returned as undeliverable…governs tax collections, sales, and liens. Section 197.522, Florida Statutes (2004), prescribes the procedures…his property. Relevant to this appeal is section 197.522(1)(a), which mandates that the Clerk of the Circuit…to receive notice' as provided in section 197.522(1) does not affect the validity of the tax deed…608 So.2d 806, 808 (Fla.1992) (quoting section 197.522(1)(d), Florida Statutes (1987)), provided that,

Singleton v. Eli B. Investment Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 2007-11-27T23:53:00-08:00

Citation: 968 So. 2d 702

Snippet: deed sale. They further asserted that section 197.522, Florida Statutes, which governs notice to an owner…summary final judgment quieting title. Section 197.522, Florida Statutes, prescribes the procedures for…pending tax deed sale that complies with section 197.522(1) can nonetheless violate due process of law if

Miami-Dade County v. BLUE MOUNTAIN INV.

Court: Fla. Dist. Ct. App. | Date Filed: 2007-05-09T00:53:00-07:00

Citation: 962 So. 2d 921

Snippet: of the County's action. See §§ 197.502(4), 197.522(1)(a), Fla. Stat. (1993). When no bidders appeared

Greentree Servicing, LLC v. Decanio

Court: Fla. Dist. Ct. App. | Date Filed: 2007-02-22T23:53:00-08:00

Citation: 948 So. 2d 1033

Snippet: home. Greentree centers its argument on section 197.522, Florida Statutes (2004). Mr. Grossman contends…interested parties prior to a tax sale. Section 197.522(1)(a) provides that: The clerk of the circuit court…Statutes (2004), the statute referenced in section 197.522(1)(a), lists the parties entitled to notice of …complies with the notice requirements of section 197.522, not whether the notice is actually received. The…anyone to receive notice as provided in section 197.522(1) does not affect the validity of the tax deed

Vosilla v. Rosado

Court: Fla. | Date Filed: 2006-11-08T23:53:00-08:00

Citation: 944 So. 2d 289

Snippet: compliance with section 197.522(2) as well as section 197.522(1). Section 197.522(2) states that "[…with section 197.522(2) where the clerk of court satisfies the requirements of section 197.522(1), id. at…tax deed sale, sent in compliance with section 197.522(1), Florida Statutes (2000), nonetheless violates…sent to their former address pursuant to section 197.522(1), was constitutionally inadequate to give them…because of nonpayment of ad valorem taxes. Sections 197.522(1)(a) and 197.502(4)(a), Florida Statutes (2000

Patricia Weingarten Assocs. v. JOCALBRO

Court: Fla. Dist. Ct. App. | Date Filed: 2006-06-30T00:53:00-07:00

Citation: 932 So. 2d 587

Snippet: to the mandatory notice requirements of section 197.522, Florida Statutes,[1] was returned *588 as undeliverable…REMANDED. GRIFFIN and PALMER, JJ., concur. NOTES [1] 197.522. Notice to owner when application for tax deed

Bozeman v. Higginbotham

Court: Fla. Dist. Ct. App. | Date Filed: 2006-02-08T23:53:00-08:00

Citation: 923 So. 2d 535

Snippet: complied with the statutory requirements of section 197.522(1)(a), Florida Statutes, sale of the tax deed is…his last known address, as required by section 197.522(1)(a), Florida Statutes. The notice was returned…clerk complies with the requirements of section 197.522(1)(a), as the clerk did here, the failure of the… tax deed issued pursuant to the notice. See § 197.522(1)(d), Fla. Stat.; Dawson v. Saada, 608 So.2d 806