Florida Statute 197.552 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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F.S. 197.552

197.552 Tax deeds.—All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county. The deed shall be witnessed by two witnesses, the official seal shall be attached thereto, and the deed shall be acknowledged or proven as other deeds. Except as specifically provided in this chapter, no right, interest, restriction, or other covenant shall survive the issuance of a tax deed, except that a lien of record held by a municipal or county governmental unit, special district, or community development district, when such lien is not satisfied as of the disbursement of proceeds of sale under the provisions of s. 197.582, shall survive the issuance of a tax deed. The charges by the clerk shall be as provided in s. 28.24. Tax deeds issued to a purchaser of land for delinquent taxes shall be in the form prescribed by the department. All deeds issued pursuant to this section shall be prima facie evidence of the regularity of all proceedings from the valuation of the lands to the issuance of the deed, inclusive.

History.—s. 1, ch. 72-268; s. 21, ch. 73-332; s. 1, ch. 79-334; s. 192, ch. 85-342; s. 14, ch. 2002-18.

Note.—Former s. 197.271.

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Amendments to 197.552

Annotations, Discussions, Cases:

Cases Citing Statute 197.552

Total Results: 20

City of Palm Bay v. Wells Fargo Bank, N.A.

114 So. 3d 924, 38 Fla. L. Weekly Supp. 322, 2013 WL 2096257, 2013 Fla. LEXIS 1000

Supreme Court of Florida | Filed: May 16, 2013 | Docket: 60232017

Cited 7 times | Published

non-home rule municipality special assessments); § 197.552, Fla. Stat. (2004) (providing superiority for

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

held by a municipal or county government. Section 197.552. A tax deed is "prima facie evidence of 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

compliance with the notice requirements of section 197.552(1), Florida Statutes (2000), the trial court

Cricket Properties, LLC v. Nassau Pointe at Heritage Isles Homeowners Ass'n

124 So. 3d 302, 2013 WL 5288863, 2013 Fla. App. LEXIS 14968

District Court of Appeal of Florida | Filed: Sep 20, 2013 | Docket: 60235443

Cited 4 times | Published

costs of the sale. See §§ 197.542.582(1). Section 197.552 addresses the limitation on the survival of

A to Z Properties, Inc. v. Fairway Palms II Condominium Ass'n

137 So. 3d 453, 2014 WL 1031407, 2014 Fla. App. LEXIS 3923

District Court of Appeal of Florida | Filed: Mar 19, 2014 | Docket: 60240318

Cited 3 times | Published

trial court rejected appellant’s argument that section 197.552, Florida Statutes, extinguished the unpaid

Miami-Dade County v. Second Sunrise Investment Corp.

56 So. 3d 82, 2011 Fla. App. LEXIS 2660, 2011 WL 710185

District Court of Appeal of Florida | Filed: Mar 2, 2011 | Docket: 60298657

Cited 3 times | Published

liens.”1 The County responded by asserting section 197.552 and the primacy of its code liens. On August

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

to the effect of a tax deed. Furthermore, Section 197.552, Florida Statutes, expressly provides, "Except

Adams v. Adams

512 So. 2d 1150, 12 Fla. L. Weekly 2307

District Court of Appeal of Florida | Filed: Sep 24, 1987 | Docket: 473376

Cited 3 times | Published

and that the plaintiffs were "estopped" by section 197.552 from bringing an action contesting the validity

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

facie evidence of their own validity (see section 197.552, 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

5 Id. § 197.502(4)(a)-(c). Finally, section 197.552 provides that: All tax deeds shall be

Sugarmill Woods Oaks Village Association, Inc. v. Wires

766 So. 2d 487, 2000 Fla. App. LEXIS 12250

District Court of Appeal of Florida | Filed: Sep 22, 2000 | Docket: 1330303

Cited 1 times | Published

interpretation of applicable statutes. The first is section 197.552,[3] which governs tax deeds. In 1973, this

Ashear v. Sklarey

247 So. 3d 574

District Court of Appeal of Florida | Filed: Jan 17, 2018 | Docket: 6261381

Published

constitutes the “issuance” of a tax deed. Section 197.552, Florida Statutes (2010), provides in relevant

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

construct was created to address. For example, section 197.552, enacted in 1972, specifically provides that

Ago

Florida Attorney General Reports | Filed: Apr 19, 2006 | Docket: 3257172

Published

a county governmental unit for purposes of section 197.552, Florida Statutes, and thus for purposes of

Arsali v. Kipp

866 So. 2d 99, 2004 Fla. App. LEXIS 641, 2004 WL 133126

District Court of Appeal of Florida | Filed: Jan 28, 2004 | Docket: 64828263

Published

PER CURIAM. Affirmed. See § 197.552, Fla. Stat. (2002). FARMER, C.J., GUNTHER and GROSS, JJ., concur

Mobley v. Hunt

722 So. 2d 248, 1998 Fla. App. LEXIS 15314, 1998 WL 845908

District Court of Appeal of Florida | Filed: Dec 9, 1998 | Docket: 64784907

Published

property pursuant to a corrected tax deed. Under section 197.552, Florida Statutes (1995), “no right [or] interest

Skelton v. Martin

673 So. 2d 877, 1996 WL 93686

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

Published

evidence questioning the validity of the tax deed. § 197.552, Fla.Stat. (1991); Locke v. *879 Stuart, 113 So

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

must decide whether, under the dictates of section 197.552, Florida Statutes (1987), an assignment of

USA Financial Services, Inc. v. Steward

588 So. 2d 299, 1991 Fla. App. LEXIS 10945, 1991 WL 224955

District Court of Appeal of Florida | Filed: Nov 1, 1991 | Docket: 64662710

Published

holding, the court specifically relied upon section 197.552, Florida Statutes, which expressly provides

Zaragosa Properties, Inc. v. Ake (In Re Lake Grady Road & Bridge District)

119 B.R. 853, 1990 Bankr. LEXIS 2108, 20 Bankr. Ct. Dec. (CRR) 1793, 1990 WL 144258

United States Bankruptcy Court, M.D. Florida | Filed: Sep 26, 1990 | Docket: 1071100

Published

determination by this Court that pursuant to Fla.Stat. § 197.552, the Debtor enjoys tax exemptions by virtue of