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Florida Statute 199.262 - Full Text and Legal Analysis
Florida Statute 199.262 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 199.262 Case Law from Google Scholar Google Search for Amendments to 199.262

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 199
INTANGIBLE PERSONAL PROPERTY TAXES
View Entire Chapter
F.S. 199.262
199.262 Tax liens and garnishment.
(1) When any tax imposed by this chapter becomes delinquent, or is otherwise in jeopardy, the department shall issue a warrant for the full amount of tax due or estimated to be due, together with interest, penalties, and cost of collection. The warrant shall be directed to all and singular the sheriffs of the state. It shall be recorded with the clerk of the circuit court in the county where the delinquent taxpayer’s property is located. Upon recording, the amount of the warrant shall become a lien upon the taxpayer’s real and personal property in such county in the same manner as a judgment duly docketed and recorded, and the clerk of the circuit court shall issue execution on the warrant in the same manner as on a judgment. The sheriff shall then execute the warrant in the same manner prescribed by law for executions upon judgments, and he or she shall be entitled to the same fees for his or her services. Upon payment of the warrant, the department shall satisfy the lien of record within 30 days; and any interested person may thereafter compel the department to satisfy the lien of record. If there is jeopardy to the revenue and jeopardy is asserted in or with an assessment, the department shall proceed in the manner specified for jeopardy assessments in s. 213.732.
(2) Whenever the department deems it necessary, the department may issue an alias tax execution. Each alias tax execution shall be so designated on its face. Each alias tax execution shall have the same force and effect as the original.
(3) Tax executions may be levied upon any third party having any assets of the delinquent taxpayer in its possession or control or that is indebted to the delinquent taxpayer. When any tax execution is so levied, it shall have the force and effect of a writ of garnishment. The third party shall pay the debt or deliver the assets of the delinquent taxpayer to the department. The receipt of the department shall be complete discharge to the third party to the extent of the debt paid or assets turned over.
(4) Any employee of the department may be designated in writing by the executive director of the department to make and sign assessments, tax warrants, assignments of tax warrants, and satisfactions of tax warrants.
(5) Whenever any tax execution becomes void, the department may cancel it of record and shall do so upon the request of any interested person.
History.s. 1, ch. 71-134; s. 1, ch. 78-43; s. 24, ch. 85-342; s. 9, ch. 92-315; s. 1046, ch. 95-147.

F.S. 199.262 on Google Scholar

F.S. 199.262 on CourtListener

Amendments to 199.262


Annotations, Discussions, Cases:

Cases Citing Statute 199.262

Total Results: 2

Williams v. Jones

326 So. 2d 425

Supreme Court of Florida | Filed: Dec 17, 1975 | Docket: 1729216

Cited 59 times | Published

with the collection procedures imposed by Section 199.262, Florida Statutes, dealing with intangible

Pinellas County v. S. & A. Land Co.

271 So. 2d 230, 1972 Fla. App. LEXIS 5695

District Court of Appeal of Florida | Filed: Dec 13, 1972 | Docket: 64529625

Published

other liens. It is provided, however, in new F.S. § 199.262 F.S.A. that “upon recording, the amount of such