Florida Statute 199.262 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 199
INTANGIBLE PERSONAL PROPERTY TAXES

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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.

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Amendments to 199.262

Arrestable Offenses / Crimes under Fla. Stat. 199.262

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 199.262.

Annotations, Discussions, Cases:

Cases Citing Statute 199.262

Total Results: 5

Ago

Court: Florida Attorney General Reports | Date Filed: 1979-08-29

Snippet: issued by the Department of Revenue pursuant to ss. 199.262(1) and 212.15(3), F. S. (1978 Supp.), governed

Ago

Court: Florida Attorney General Reports | Date Filed: 1977-09-21

Snippet: chronological order of perfection and recordation.See ss. 199.262 and 212.15(3), F. S. See also s. 214.45, F. S.

Williams v. Jones

Court: Supreme Court of Florida | Date Filed: 1975-12-17

Citation: 326 So. 2d 425

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

Ago

Court: Florida Attorney General Reports | Date Filed: 1974-05-28

Snippet: provisions of Chapter 71-134, Laws of Florida. In s.199.262, F.S., as enacted by Chapter 71-134, Laws of Florida

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

Court: District Court of Appeal of Florida | Date Filed: 1972-12-13

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

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