Florida Statute 198.20 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 198
ESTATE TAXES

View Entire Chapter

F.S. 198.20

198.20 Failure to pay tax when due, department’s warrant, etc.—If any tax imposed by this chapter or any portion of such tax be unpaid within 90 days after the same becomes due, and the time for payment be not extended, the department shall issue a warrant directed to the sheriff of any county of the state in which the estate or any part thereof may be situated, commanding the sheriff to levy upon and sell the real and personal property of such estate found within his or her county, for the payment of the amount thereof, with such interest and penalties, if any, as may have accrued thereon or been assessed against the same, together with the cost of executing the warrant, and to return such warrant, to the department and pay to it the money collected by virtue thereof, by a time to be therein specified, not less than 60 days from the date of the warrant. The sheriff thereupon shall proceed upon the same in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record, and shall be entitled to the same fees for services in executing the warrant as are now allowed by law for like services to be collected in the same manner as now provided by law. Alias and pluries warrants may issue from time to time as said department may deem proper until the entire amount of the tax, deficiency, interest, penalties, and costs have been recovered.

History.—s. 13, ch. 16015, 1933; CGL 1936 Supp. 1342(93); ss. 21, 35, ch. 69-106; s. 1038, ch. 95-147.

F.S. 198.20 on Google Scholar

F.S. 198.20 on Casetext

Amendments to 198.20

Arrestable Offenses / Crimes under Fla. Stat. 198.20

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 198.20.

Annotations, Discussions, Cases:

Cases Citing Statute 198.20

Total Results: 20

FLORIDA BC HOLDINGS, LLC D/B/A SYNERGY EQUIPMENT v. JAY E. REESE

Court: District Court of Appeal of Florida | Date Filed: 2023-12-21

Snippet: privacy, see Cason v. Baskin, 155 Fla. 198, 20 So. 2d 243, 251 (1944). While classification

Emma Gayle Weaver, etc. v. Stephen C. Myers, M.D.

Court: Supreme Court of Florida | Date Filed: 2017-11-09

Citation: 229 So. 3d 1118

Snippet: (2016); see, e.g., Cason v. Baskin, 155 Fla. 198, 20 So.2d 243, 245 (Fla. 1944). The right of publicity

Doe v. Beasley Broadcast Group, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2012-09-21

Citation: 105 So. 3d 1, 2012 WL 4210455, 2012 Fla. App. LEXIS 15867

Snippet: instead controlled by Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944). We agree. In ruling that Jane

Jews for Jesus, Inc. v. Rapp

Court: Supreme Court of Florida | Date Filed: 2008-10-23

Citation: 997 So. 2d 1098, 36 Media L. Rep. (BNA) 2540, 33 Fla. L. Weekly Supp. 849, 2008 Fla. LEXIS 2010, 2008 WL 4659374

Snippet: law cause of action in Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944).[9] As this Court stated: The

Gannett Co., Inc. v. Anderson

Court: District Court of Appeal of Florida | Date Filed: 2006-10-20

Citation: 947 So. 2d 1, 2006 WL 2986459

Snippet: privacy actions. In Cason v. Baskin, 155 Fla. 198, 20 So.2d 243, 250 (1945), the supreme court found

Woodard v. Jupiter Christian School, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2005-10-12

Citation: 913 So. 2d 1188, 2005 WL 2508733

Snippet: invasion of privacy. See Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944)." 616 So.2d at 422. Kush was followed

Allstate Ins. Co. v. Ginsberg

Court: Supreme Court of Florida | Date Filed: 2003-09-18

Citation: 863 So. 2d 156, 2003 WL 22145227

Snippet: privacy. ANALYSIS In Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944), this Court first recognized the

Rowell v. Holt

Court: Supreme Court of Florida | Date Filed: 2003-06-26

Citation: 850 So. 2d 474, 2003 WL 21467501

Snippet: invasion of privacy, see Cason v. Baskin, 155 Fla. 198, 20 So.2d 243, 251 (1944). While classification has

Hagan v. Coca-Cola Bottling Co.

Court: Supreme Court of Florida | Date Filed: 2001-12-13

Citation: 804 So. 2d 1234, 26 Fla. L. Weekly Supp. 812, 2001 Fla. LEXIS 2292, 2001 WL 1585282

Snippet: invasion of privacy. See Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 *1238 (1944). Accord Restatement (Second)

Seminole Tribe of Fla. v. Times Pub. Co., Inc.

Court: District Court of Appeal of Florida | Date Filed: 2001-03-21

Citation: 780 So. 2d 310, 2001 WL 273828

Snippet: concur. NOTES [1] See Cason v. Baskin, 155 Fla. 198, 20 So.2d 243, 250 (1944) (holding that "there is a

Heekin v. CBS Broadcasting, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2001-02-16

Citation: 789 So. 2d 355, 2001 WL 513893

Snippet: with this reasoning. In Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944), the supreme court recognized

Facchina v. Mutual Benefits Corp.

Court: District Court of Appeal of Florida | Date Filed: 1999-01-20

Citation: 735 So. 2d 499, 1999 WL 19185

Snippet: nevertheless barred by ELR. In Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944), the court held that "there is

PURRELL v. State Farm Fire and Cas. Co.

Court: District Court of Appeal of Florida | Date Filed: 1997-08-29

Citation: 698 So. 2d 618

Snippet: recognized in Florida in Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944), and was subsequently found to

Krischer v. McIver

Court: Supreme Court of Florida | Date Filed: 1997-07-17

Citation: 697 So. 2d 97, 1997 WL 414567

Snippet: private individuals. Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944). [18] It is important to distinguish

Tanner v. Hartog

Court: Supreme Court of Florida | Date Filed: 1997-05-08

Citation: 696 So. 2d 705, 1997 WL 228414

Snippet: invasion of privacy. See Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944). Accord Restatement (Second) of

Agency for Health Care v. Assoc. Indus.

Court: Supreme Court of Florida | Date Filed: 1996-06-27

Citation: 678 So. 2d 1239

Snippet: created by this Court. In Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1945), this Court recognized and created

Tanner v. Hartog

Court: District Court of Appeal of Florida | Date Filed: 1996-06-26

Citation: 678 So. 2d 1317, 1996 WL 346936

Snippet: invasion of privacy. See Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944). Accord Restatement (Second) of

Resha v. Tucker

Court: Supreme Court of Florida | Date Filed: 1996-01-18

Citation: 670 So. 2d 56, 1996 WL 15527

Snippet: action are proved. See Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944); Thompson v. City of Jacksonville

State Farm Fire & Cas. v. Compupay

Court: District Court of Appeal of Florida | Date Filed: 1995-03-15

Citation: 654 So. 2d 944, 1995 WL 106929

Snippet: property rights... ." Cason v. Baskin, 155 Fla. 198, 20 So.2d 243, 248 (1944). Florida recognizes a cause

Gonzalez v. Metro. Dade Cty. Health Trust

Court: Supreme Court of Florida | Date Filed: 1995-03-02

Citation: 651 So. 2d 673, 1995 WL 81882

Snippet: invasion of privacy, Cason v. Baskin, 155 Fla. 198, 20 So.2d 243 (1944), or negligent defamation, Miami