Florida Statute 197.582 - 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. 197.582

197.582 Disbursement of proceeds of sale.—

(1) If the property is purchased by any person other than the certificateholder, the clerk shall forthwith pay to the certificateholder all of the sums he or she has paid, including the amount required for the redemption of the certificate or certificates together with any and all subsequent unpaid taxes plus the costs and expenses of the application for deed, with interest on the total of such sums for the period running from the month after the date of application for the deed through the month of sale at the rate of 1.5 percent per month. The clerk shall distribute the amount required to redeem the certificate or certificates and the amount required for the redemption of other tax certificates on the same land with omitted taxes and with all costs, plus interest thereon at the rate of 1.5 percent per month for the period running from the month after the date of application for the deed through the month of sale, in the same manner as he or she distributes money received for the redemption of tax certificates owned by the county.

(2)(a) If the property is purchased for an amount in excess of the statutory bid of the certificateholder, the surplus must be paid over and disbursed by the clerk as set forth in subsections (3), (5), and (6). If the opening bid included the homestead assessment pursuant to s. 197.502(6)(c), that amount must be treated as surplus and distributed in the same manner. The clerk shall distribute the surplus to the governmental units for the payment of any lien of record held by a governmental unit against the property, including any tax certificates not incorporated in the tax deed application and omitted taxes, if any. If there remains a balance of undistributed funds, the balance must be retained by the clerk for the benefit of persons described in s. 197.522(1)(a), except those persons described in s. 197.502(4)(h), as their interests may appear. The clerk shall mail notices to such persons notifying them of the funds held for their benefit at the addresses provided in s. 197.502(4). Such notice constitutes compliance with the requirements of s. 717.117(6). Any service charges and costs of mailing notices shall be paid out of the excess balance held by the clerk. Notice must be provided in substantially the following form:

NOTICE OF SURPLUS FUNDS
FROM TAX DEED SALE

CLERK OF COURT

COUNTY, FLORIDA

Tax Deed #

Certificate #

Property Description:

Pursuant to chapter 197, Florida Statutes, the above property was sold at public sale on (date of sale) , and a surplus of $ (amount) (subject to change) will be held by this office for 120 days beginning on the date of this notice to benefit the persons having an interest in this property as described in section 197.502(4), Florida Statutes, as their interests may appear (except for those persons described in section 197.502(4)(h), Florida Statutes).

To the extent possible, these funds will be used to satisfy in full each claimant with a senior mortgage or lien in the property before distribution of any funds to any junior mortgage or lien claimant or to the former property owner. To be considered for funds when they are distributed, you must file a notarized statement of claim with this office within 120 days of this notice. If you are a lienholder, your claim must include the particulars of your lien and the amounts currently due. Any lienholder claim that is not filed within the 120-day deadline is barred.

A copy of this notice must be attached to your statement of claim. After the office examines the filed claim statements, it will notify you if you are entitled to any payment.

Dated:

Clerk of Court

(b) The mailed notice must include a form for making a claim under subsection (3). Service charges at the rate set forth in s. 28.24(11) and the costs of mailing must be paid out of the surplus funds held by the clerk. If the clerk or comptroller certifies that the surplus funds are not sufficient to cover the service charges and mailing costs, the clerk shall receive the total amount of surplus funds as a service charge. For purposes of identifying unclaimed property pursuant to s. 717.113, excess proceeds shall be presumed payable or distributable on the date the notice is sent.

(3) A person receiving the notice under subsection (2) has 120 days from the date of the notice to file a written claim with the clerk for the surplus proceeds. A claim in substantially the following form is deemed sufficient:

CLAIM TO RECEIVE SURPLUS
PROCEEDS OF A TAX DEED SALE

Complete and return to:

By mail:

By e-mail:

Note: The Clerk of the Court must pay all valid liens before distributing surplus funds to a titleholder.

Claimant’s name:

Contact name, if applicable:

Address:

Telephone Number:

E-mail Address:

Tax No.:

Date of sale (if known):

I am not making a claim and waive any claim I might have to the surplus funds on this tax deed sale.

I claim surplus proceeds resulting from the above tax deed sale.

I am a (check one): ☐Lienholder; ☐Titleholder.

(1) LIENHOLDER INFORMATION (Complete if claim is based on a lien against the sold property).

(a) Type of Lien: Mortgage; Court Judgment; Other

Describe in detail:

If your lien is recorded in the county’s official records, list the following, if known:

Recording date: ; Instrument #: ; Book #: ; Page #: .

(b) Original amount of lien: $

1. Principal remaining due: $

2. Interest due: $

3. Fees and costs due, including late fees: $ (describe costs in detail, include additional sheet if needed).

4. Attorney fees: $ (provide amount claimed): $

(2) TITLEHOLDER INFORMATION (Complete if claim is based on title formerly held on sold property.)

(a) Nature of title (check one): ☐Deed; ☐Court Judgment; ☐Other (describe in detail) .

(b) If your former title is recorded in the county’s official records, list the following, if known:

Recording date: ; Instrument #: ; Book #: ; Page #: .

(d) Does the titleholder claim the subject property was homestead property? Yes No.

(3) I hereby swear or affirm that all of the above information is true and correct.

Date:

Signature:

STATE OF FLORIDA

COUNTY

Sworn to or affirmed and signed before me on (date) by (name of affiant) .

NOTARY PUBLIC or DEPUTY CLERK

(Print, Type, or Stamp Commissioned Name of Notary)

Personally Known, or

Produced Identification:

Identification Produced:

(4) A claim may be:

(a) Mailed using the United States Postal Service. The filing date is the postmark on the mailed claim;

(b) Delivered using either a commercial delivery service or in person. The filing date is the day of delivery; or

(5) Except for claims by a property owner, claims that are not filed on or before close of business on the 120th day after the date of the mailed notice as required by subsection (2), are barred. A person, other than the property owner, who fails to file a proper and timely claim is barred from receiving any disbursement of the surplus funds. The failure of any person described in s. 197.502(4), other than the property owner, to file a claim for surplus funds within the 120 days constitutes a waiver of interest in the surplus funds, and all claims thereto are forever barred.

(6) Within 90 days after the claim period expires, the clerk may either file an interpleader action in circuit court, if potentially conflicting claims to the funds exist, or pay the surplus funds according to the clerk’s determination of the priority of claims using the information provided by the claimants under subsection (3). Fees and costs incurred by the clerk in determining whether an interpleader action should be filed shall be paid from the surplus funds. If the clerk files an interpleader action, the court shall determine the distribution of funds based upon the priority of liens filed. The clerk may move the court to award reasonable fees and costs from the interpleaded funds. An action to require payment of surplus funds is not ripe until the claim and review periods expire. The failure of a person described in s. 197.502(4), other than the property owner, to file a claim for surplus funds within the 120 days constitutes a waiver of all interest in the surplus funds, and all claims for them are forever barred.

(7) A holder of a recorded governmental lien, other than a federal government lien or ad valorem tax lien, must file a request for disbursement of surplus funds within 120 days after the mailing of the notice of surplus funds. The clerk or comptroller must disburse payments to each governmental unit to pay any lien of record held by a governmental unit against the property, including any tax certificate not incorporated in the tax deed application and any omitted taxes, before disbursing the surplus funds to nongovernmental claimants.

(8) The tax deed recipient may directly pay off all liens to governmental units that could otherwise have been requested from surplus funds, and, upon filing a timely claim under subsection (3) with proof of payment, the tax deed recipient may receive the same amount of funds from the surplus funds for all amounts paid to each governmental unit in the same priority as the original lienholder.

(9) If the clerk does not receive claims for surplus funds within the 120-day claim period, as required in subsection (5), there is a conclusive presumption that the legal titleholder of record described in s. 197.502(4)(a) is entitled to the surplus funds. The clerk must process the surplus funds in the manner provided in chapter 717, regardless of whether the legal titleholder is a resident of the state or not.

History.—s. 8, ch. 17457, 1935; CGL 1936 Supp. 999(143); s. 31, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; ss. 22, 34, ch. 73-332; s. 4, ch. 77-354; s. 3, ch. 79-334; s. 6, ch. 81-284; s. 6, ch. 82-205; s. 196, ch. 85-342; s. 1030, ch. 95-147; s. 10, ch. 96-397; s. 2, ch. 2003-284; s. 90, ch. 2003-402; s. 51, ch. 2011-151; s. 8, ch. 2014-211; s. 3, ch. 2018-160; s. 23, ch. 2021-116; s. 61, ch. 2024-140.

Note.—Former ss. 194.22, 197.535, 197.291.

F.S. 197.582 on Google Scholar

F.S. 197.582 on CourtListener

Amendments to 197.582

Arrestable Offenses / Crimes under Fla. Stat. 197.582

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.582.

Annotations, Discussions, Cases:

Cases Citing Statute 197.582

Total Results: 21

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

therefrom going to the owner of the certificate, Section 197.582. The sale of the property and the issuance

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

Administrative Code Rule 12D-13.065. THE STATUTES Section 197.582(2), Florida Statutes (1993), provides in pertinent

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

Miami-Dade County, pursuant to Florida Statutes Section 197.582(2) shall disburse the surplus funds from the

Rahimi v. Global Discoveries

252 So. 3d 804

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

Cited 2 times | Published

tax deed statutes are relevant here. Section 197.582, entitled “Disbursement of proceeds of sale

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

proceeds as orchestrated by the appellee. Section 197.582(2), Florida Statutes (2010), specifies that

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

other costs incurred in the sale. See id. § 197.582(1). If the sale creates a surplus, “the clerk

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

the remainder of the surplus pursuant to section 197.582(2), Florida Statutes (2017), we reverse.

Green Terrace E33, LLC v. Joseph Abruzzo, as Clerk and Comptroller for Palm Beach County, Florida

District Court of Appeal of Florida | Filed: Feb 21, 2024 | Docket: 68029144

Published

elements was a lien “against the property” under section 197.582(2)(a), Florida Statutes (2022), with each unit

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

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

Published

applied; (4) declaratory judgment finding section 197.582(2), Florida Statutes (2004), unconstitutional

Darcy L. Saulnier and Michael F. Saulnier v. Bank of America, N.A., Mortgage Electronic Registration Systems, Inc., Space Coast Credit Union and City of Tamarac

District Court of Appeal of Florida | Filed: May 27, 2015 | Docket: 2679315

Published

the surplus was the two-year bar found in section 197.582, Florida Statutes, and because an administrative

Darcy L. Saulnier and Michael F. Saulnier v. Bank of America, N.A., Mortgage Electronic Registration Systems, Inc., Space Coast Credit Union and City of Tamarac

District Court of Appeal of Florida | Filed: Mar 25, 2015 | Docket: 2679444

Published

the surplus was the two-year bar found in section 197.582, Florida Statutes, and because an administrative

Saulnier v. Bank of America, N.A.

187 So. 3d 854, 2015 Fla. App. LEXIS 4274, 2015 WL 1334317

District Court of Appeal of Florida | Filed: Mar 25, 2015 | Docket: 60254137

Published

the surplus was the two-year bar found in section 197.582, Florida Statutes, and because an administrative

BECC Holding II, Inc. v. Rachtanov

66 So. 3d 1089, 2011 Fla. App. LEXIS 12933, 2011 WL 3586212

District Court of Appeal of Florida | Filed: Aug 17, 2011 | Docket: 60301836

Published

of a tax deed sale. We affirm pursuant to section 197.582(2), Florida Statutes (2010), which permits

Ago

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

Published

resulting from the tax deed sale pursuant to section 197.582, Florida Statutes? 2. Should the amount necessary

Ago

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

Published

Florida Statutes, and thus for purposes of section 197.582(2), Florida Statutes? Section 197.552, Florida

Penzell v. M & M Construction Group Corp.

915 So. 2d 194, 2005 Fla. App. LEXIS 14057, 2005 WL 2139362

District Court of Appeal of Florida | Filed: Sep 7, 2005 | Docket: 64840989

Published

judgment obtained by the DEP. We disagree. Section 197.582(2), Florida Statutes (2004) establishes the

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

erred in its interpretation and application of section 197.582(2), Florida Statutes (Supp.1996) and Florida

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

including ... any and all subsequent unpaid taxes.” § 197.582(1), Fla.Stat. (1993). The statutory notice of

Ago

Florida Attorney General Reports | Filed: Feb 13, 1994 | Docket: 3258453

Published

monies bid at a tax deed sale pursuant to section 197.582(2), Florida Statutes? 3. May a county demand

Ago

Florida Attorney General Reports | Filed: Sep 9, 1991 | Docket: 3258238

Published

who has failed to file a claim? SUMMARY: 1. Section 197.582, F.S., provides that governmental lienholders

Ago

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

Published

this office cannot resolve. AS TO QUESTION 1: Section 197.582, F.S., provides for the disbursement of tax