Florida Statute 197.602 - 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. 197.602

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.

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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

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

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

District Court of Appeal of Florida | Filed: Oct 14, 2009 | Docket: 1639703

Cited 7 times | Published

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

Turnberry Investments, Inc. v. Streatfield

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

District Court of Appeal of Florida | Filed: Nov 24, 2010 | Docket: 2402169

Cited 5 times | Published

owner to pay interest *182 as required by section 197.602 of the Florida Statutes to Turnberry on the

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

841 So. 2d 618, 2003 WL 1738499

District Court of Appeal of Florida | Filed: Apr 3, 2003 | Docket: 1233996

Cited 1 times | Published

deed, but reserves jurisdiction pursuant to section 197.602, Florida Statutes (2002), to determine and

Ashear v. Sklarey

239 So. 3d 786

District Court of Appeal of Florida | Filed: Mar 7, 2018 | Docket: 6326610

Published

Florida Rule of Appellate Procedure 9.400 and section 197.602(2), Florida Statutes (2017), in connection

Ashear v. Sklarey

247 So. 3d 574

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

Published

argues that the trial court’s order contravenes section 197.602, Florida Statutes (2010). Specifically, Ashear

Surna Construction, Inc. v. Stephens

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

District Court of Appeal of Florida | Filed: Jul 13, 2012 | Docket: 60310045

Published

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

Bullock v. Houston Realty & Investment, Inc.

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

District Court of Appeal of Florida | Filed: Aug 18, 1999 | Docket: 64790511

Published

preliminary costs mandated by Florida Statute § 197.602 for invalidation of a Tax Deed.” The court ordered