Florida Statute 197.522 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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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: District Court of Appeal of Florida | Date Filed: 2024-05-15

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

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

Court: District Court of Appeal of Florida | Date Filed: 2023-10-18

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

Rahimi v. Global Discoveries

Court: District Court of Appeal of Florida | Date Filed: 2018-08-01

Citation: 252 So. 3d 804

Snippet: clerk for the benefit of persons described in s. 197.522(1)(a) . . . as their interests may appear

Thompson v. Markham

Court: District Court of Appeal of Florida | Date Filed: 2015-06-18

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

Muntzing v. Global Discoveries Ltd.

Court: District Court of Appeal of Florida | Date Filed: 2013-05-03

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

Srygley v. Capital Plaza, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2012-03-22

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

Delta Property Management v. Profile Investment, Inc.

Court: Supreme Court of Florida | Date Filed: 2012-03-08

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

Ago

Court: Florida Attorney General Reports | Date Filed: 2011-04-20

Snippet: for the benefit of the persons described in s. 197.522(1)(a), except those persons described in s. 197

Surna Construction, Inc. v. Morrill

Court: District Court of Appeal of Florida | Date Filed: 2010-12-03

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

Snippet: 502(4)(h), Florida Statutes (2007); (2) section 197.522, Florida Statutes (2007), was unconstitutional

Turnberry Investments, Inc. v. Streatfield

Court: District Court of Appeal of Florida | Date Filed: 2010-11-24

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 circuit

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

Court: District Court of Appeal of Florida | Date Filed: 2009-08-26

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

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

Court: District Court of Appeal of Florida | Date Filed: 2008-07-18

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

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

Deutsch v. Global Financial Services, LLC

Court: District Court of Appeal of Florida | Date Filed: 2008-03-19

Citation: 976 So. 2d 680, 2008 WL 724043

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

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

Court: District Court of Appeal of Florida | Date Filed: 2008-02-15

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

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

Singleton v. Eli B. Investment Corp.

Court: District Court of Appeal of Florida | Date Filed: 2007-11-28

Citation: 968 So. 2d 702, 2007 WL 4179324

Snippet: deed sale. They further asserted that section 197.522, Florida Statutes, which governs notice to an owner

Miami-Dade County v. BLUE MOUNTAIN INV.

Court: District Court of Appeal of Florida | Date Filed: 2007-05-09

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

Snippet: notice 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: District Court of Appeal of Florida | Date Filed: 2007-02-23

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

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

Vosilla v. Rosado

Court: Supreme Court of Florida | Date Filed: 2006-11-09

Citation: 944 So. 2d 289, 2006 WL 3229420

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

Patricia Weingarten Assocs. v. JOCALBRO

Court: District Court of Appeal of Florida | Date Filed: 2006-06-30

Citation: 932 So. 2d 587, 2006 WL 1787991

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

Bozeman v. Higginbotham

Court: District Court of Appeal of Florida | Date Filed: 2006-02-09

Citation: 923 So. 2d 535, 2006 WL 297404

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