Florida Statute 197.602 | 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. 197.602

197.602 Reimbursement required in challenges to the validity of a tax deed.—

(1) If a party successfully challenges the validity of a tax deed in an action at law or equity, but the taxes for which the tax deed was sold were not paid before the tax deed was issued, the party shall pay to the party against whom the judgment or decree is entered:

(a) The amount paid for the tax deed and all taxes paid upon the land, together with 12 percent interest thereon per year from the date of the issuance of the tax deed;

(b) All legal expenses in obtaining the tax deed, including publication of notice and clerk’s fees for issuing and recording the tax deed; and

(c) The fair cash value of all maintenance and permanent improvements made upon the land by the holders under the tax deed.

(2) In an action to challenge the validity of a tax deed, the prevailing party is entitled to all reasonable litigation expenses, including attorney’s fees.

(3) The court shall determine the amount of the expenses for which a party shall be reimbursed. The tax deed holder or anyone holding under the tax deed has a prior lien on the land for the payment of the expenses that must be reimbursed to such persons.

History.—s. 64, ch. 4322, 1895; GS 592; s. 61, ch. 5596, 1907; RGS 795; s. 3, ch. 12409, 1927; CGL 1026; ss. 1, 2, ch. 23637, 1947; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 50, ch. 77-104; s. 47, ch. 82-226; s. 199, ch. 85-342; s. 52, ch. 2011-151.

Note.—Former ss. 196.07, 197.310, 197.166, 197.353.

F.S. 197.602 on Google Scholar

F.S. 197.602 on Casetext

Amendments to 197.602

Arrestable Offenses / Crimes under Fla. Stat. 197.602

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.602.

Annotations, Discussions, Cases:

Cases Citing Statute 197.602

Total Results: 7

Ashear v. Sklarey

Court: Fla. Dist. Ct. App. | Date Filed: 2018-03-06T23:53:00-08:00

Snippet: Rule of Appellate Procedure 9.400 and section 197.602(2), Florida Statutes (2017), in connection with…the tax deed was issued as required by section 197.602. This Court affirmed the final judgment in part…and costs under the current version of section 197.602(2), which provides that “[i]n an action to challenge…no entitlement to attorney’s fees 1 Section 197.602, Florida Statutes (2017), states in its entirety… 3 and costs as the version of section 197.602 in force at the time the tax sale certificate

Ashear v. Sklarey

Court: Fla. Dist. Ct. App. | Date Filed: 2018-01-16T23:53:00-08:00

Snippet: that the trial court’s order contravenes section 197.602, Florida Statutes (2010). Specifically, Ashear …erred by failing to apply provisions in section 197.602 mandating that Sklarey reimburse him the amount… value of any improvements. We agree. Section 197.602, Florida Statutes (2010), provides: …land for the payment of the sums. Section 197.602 clearly and unambiguously requires that a purchaser…of the reimbursements provided for in section 197.602. The trial court’s failure to make such an award

Surna Construction, Inc. v. Stephens

Court: Fla. Dist. Ct. App. | Date Filed: 2012-07-13T00:00:00-07:00

Citation: 91 So. 3d 939, 2012 WL 2864385, 2012 Fla. App. LEXIS 11398

Snippet: Appellant was entitled to interest pursuant to section 197.602, Florida Statutes. Accordingly, we reverse that

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: owner to pay interest *182 as required by section 197.602 of the Florida Statutes to Turnberry on the amounts… portion of the final judgment because section 197.602 clearly and unambiguously mandates payment of interest… this case, the controlling provision, section 197.602, needs no interpretation, clearly and unambiguously…lien upon the land for the payment of the sums. § 197.602, Fla. Stat. (2010) (emphasis added). Under the ….3d 627, 631 (Fla. 3d DCA 2009) (citing section 197.602, concluding "[a]s acknowledged by the Association

Village of Doral Place Ass'n v. RU4 Real, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2009-10-14T00:00:00-07:00

Citation: 22 So. 3d 627, 2009 Fla. App. LEXIS 15540, 2009 WL 3271164

Snippet: have not addressed the issue, apparently section 197.602, Florida Statutes (2003), is applicable. We affirm

Nourachi v. SOUTH BEACHES PROFESSIONAL PARK OWNERS ASS'N, INC.

Court: Fla. Dist. Ct. App. | Date Filed: 2003-04-02T23:53:00-08:00

Citation: 841 So. 2d 618

Snippet: but reserves jurisdiction pursuant to section 197.602, Florida Statutes (2002), to determine and award

Bullock v. Houston Realty & Investment, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1999-08-18T00:00:00-07:00

Citation: 739 So. 2d 1251, 1999 Fla. App. LEXIS 11008, 1999 WL 625425

Snippet: preliminary costs mandated by Florida Statute § 197.602 for invalidation of a Tax Deed.” The court ordered…adjudication as to the validity of the tax deeds. Section 197.602, Florida Statutes (1998), entitled Party recovering